An ATO interpretative decision (ATO ID) is an edited version of a decision we have made on an interpretative matter and gives an indication of how we might apply a provision of the law.
We produce ATO IDs to help us apply the law consistently and accurately. They set out the precedential ATO view that we must apply in resolving interpretative issues. ATO IDs don't provide advice to taxpayers and they are not rulings.
- ATO IDs on the Legal Database
- PS LA 2001/8 ATO interpretative decisions
- How our advice and guidance protects you