ATO guidance products

We provide a range of guidance products. Understand their purpose and how you can use them.

Last updated 31 July 2025

Our guidance products, such as the content on this website, explain how the law operates generally. They often provide step-by-step guidance, are simply expressed and don't cover all possibilities. Guidance can be provided in writing or orally.

Private written guidance may also be provided if you have written to us to ask about the operation of the law.

For more information, see Law Administration Practice Statement PS LA 2008/3 Provision of advice and guidance by the ATO.

To be notified when new or updated guidance information is published:

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Practical compliance guidelines

Practical compliance guidelines provide broad practical law administration guidance.

Oral and other guidance products

We provide certain guidance by phone, in person or in writing.

Taxpayer alerts

Taxpayer alerts provide details of our concerns about tax or super risks.

ATO interpretative decisions

ATO interpretative decisions provide a summary of a decision on an interpretative matter.

Law administration practice statements

Law administration practice statements provide direction to our staff.

Self-managed super fund Regulator's Bulletins

Self-managed super fund regulator's bulletins provide updates on compliance risk arrangements.

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