An ATO interpretative decision (ATO ID):
- is an edited version of a decision we have made on an interpretative matter
- gives an indication of how we might apply a provision of the law.
Between 2001 and 2016, we produced 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. See How our advice and guidance protects you.
For more information see Law Administration Practice Statement PS LA 2001/8 ATO interpretative decisions.
You can view our full list of ATO IDs on the ATO Legal database.