• ato.gov.au

    Things are changing on ato.gov.au. It’s the start of something big – a new era of continuous evolution on our website, driven by your feedback, your needs and changing technology. We are working to improve navigation, provide a better experience on mobile devices and improve content and the search function.

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    ato.gov.au offers extensive resources for tax professionals. Visit the ato.gov.au sitemap or use the list below for a full list of information and tools available on our website:

    ATO advice and guidance

    An extensive range of tax technical resources is available online to help you with general, technical and legal information.

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    The taxation legislation, case law and policy we use to administer the Australian taxation system is located in our Legal database. The database provides access to ATO documents such as rulings, determinations, taxpayer alerts, and interpretative information.

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    When the Government announces new tax measures and introduces new tax legislation, the ATO provides practical guidance for taxpayers faced with the question of whether to follow the existing law or attempt to anticipate the proposed change.

    We also provide advice about our administrative approach to specific proposed law changes.

    ATO advice covers the options available to taxpayers and the consequences of choosing particular options. It also covers what action, if any, we'll take during the period up until the final outcome of a proposed law change is known.

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    Last modified: 23 Oct 2015QC 47104