A document containing a precedential ATO view provides our interpretation of the laws we administer in relation to a particular interpretative issue.
Precedential ATO views are set out in:
- publicly issued rulings and draft rulings
- ATO interpretative decisions (ATO IDs)
- decision impact statements
- documents listed in the schedule of documents containing precedential ATO views.
Precedential ATO view documents are published on our Legal database so you can access the same information we use when resolving interpretative issues. It also allows you to easily find our interpretation of the law.
For more information, see Law Administration Practice Statement PS LA 2003/3 Precedential ATO view.