If you have a technical issue to resolve, start by searching our Legal database for documents containing the relevant precedential ATO view.
Our staff are required to search for and apply relevant precedential ATO view documents when making decisions about technical interpretative matters.
If you are not able to resolve the technical issue by researching precedential ATO view documents, review other content on our Legal database and this website.
Proposed legislation
We will not provide interpretative advice on announced proposed changes to legislation or regulations (see New legislation).
Our role in providing information or advice on the potential application of announced changes to the tax law, or where legislative change is contemplated but not announced is contained in Law Administration Practice Statement PS LA 2004/6 Giving advice on proposed changes to the tax law before royal assent or registration on the Federal Register of Legislation.