Research a technical issue using our advice and guidance products

If you have a technical issue to resolve, start by searching our Legal Database for documents containing the relevant precedential ATO view.

Our staff are required to search for, and apply relevant precedential ATO view documents when making decisions about technical interpretative matters.

If you're not able to resolve the technical issue by researching precedential ATO view documents, review other content on our Legal Database and this website.

See also  

• Matters under consultation
• Precedential ATO view
• Advice under development program
• Decision impact statements
• Taxpayer alerts
• Law Administration Practice Statements Program
• Test case litigation program

Proposed legislation

We will not provide interpretative advice on announced proposed changes to legislation or regulations.

Our role in providing information or advice on the potential application of announced changes to the tax law, or where legislative change is contemplated but not announced is contained in PS LA 2004/6.

See also  

• New legislation
• The Treasury websiteExternal Link