The operational information we hold assists us to perform functions or exercise powers when making decisions or recommendations affecting the public. This includes:
- rules
- precedents
- documents that facilitate good decision making, such as
- policy guidance
- procedures
- decision templates
- checklists.
Legal and policy information
Our Legal database contains the key documentation on legal and ATO policy information that we use when making decisions.
Guidance and advice
Taxation
Public
- Public rulings and determinations
- Private rulings and valuations
- Rates, calculators & tools
- Public determinations
- PS LA 2008/4 – Publication of edited versions of written binding advice
- PS LA 2008/5 – Written binding advice (private) – requests for further information, notification of assumptions and intended use of information from sources other than the applicant
- PS LA 2008/12 – Public advice and guidance products: selection, development, publication and review processes
- PS LA 2008/15 – Taxpayer Alerts
Businesses
Government
- National Tax Equivalent Regime Manual
- Australian business number – Government registration processExternal Link
- ATO guidelines for understanding and dealing with the bribery of Australian and foreign public officials
Super
- Guide to superannuation for individuals – overview
- Guide to superannuation for employers
- Guide to self-managed superannuation funds
- APRA-regulated funds – home
- SMSF auditors – home
- PS LA 2006/17 – Self-managed superannuation funds – disqualification of individuals to prohibit them from acting as a trustee of a self-managed superannuation fund
- PS LA 2006/18 – Self-managed superannuation funds – enforceable undertakings
- PS LA 2006/19 – Self-managed superannuation funds – notice of non-compliance
- PS LA 2009/5 – Provision of advice and guidance by the Australian Taxation Office (ATO) in relation to the application of the Superannuation Industry (Supervision) Act 1993 and the Superannuation Industry (Supervision) Regulations 1994 to Self-managed Superannuation Funds
Registrations
Individuals
- ABN registration for individuals (sole traders)External Link
- Fuel tax credits registration – for domestic electricity and non-profit organisations (not registered for GST)
- Online tax file number registration system for permanent migrants and individuals visiting Australia – fact sheet
Businesses
- ABN registration
- ABN registration for companies, partnerships, trusts and other organisationsExternal Link
- Application to cancel registration
- GST registration information for a non-resident
- GST registration and carrying on an enterprise (Private rulings)
- Cancelling your GST registration
- Change of registration details
- Add a new business account
- PS LA 2011/8 – The registration of entities
- PS LA 2011/9 – The registration of entities on the Australian Business Register
Non-profit
- Australian business number (ABN)
- ABN registration for companies, partnerships, trusts and other organisationsExternal Link
- Application to register a PAYG withholding account
- Application to register for fringe benefits tax
- Add a new business account
- Application to cancel registration
Lodgments
Individuals
- Tax file number – application or enquiry for individuals
- Do I need to lodge a tax return?
- Guide to lodging your tax return
- After you lodge – assessment, refunds and payments
- What happens if you don't lodge?
- PS LA 2011/15 – Lodgment obligations, due dates and deferrals
Tax professionals
Payments
- Guide to payments and refunds
- Our approach to collecting debt
- Firmer action approach to debt collection
- Guide to managing your tax debt
- Release from your tax debt
- PS LA 2008/19 – Request for amendment of income tax assessments
- PS LA 2011/14 – General debt collection powers and principles
- PS LA 2008/13 – ATO Receivables Policy
Taxpayers who fail to meet their tax obligations may be liable to penalties and interest charges.
- General interest charge fact sheet
- Shortfall interest charge fact sheet
- General interest charge (GIC) rates
- False or misleading statement penalty – no liability (safe harbour)
- PS LA 2011/12 – Administration of general interest charge (GIC) imposed for late payment or under estimation of liability
- PS LA 2011/19 Administration of penalties for failing to lodge documents on time
- PS LA 2011/18 – Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
- PS LA 2006/8 – Remission of shortfall interest charge and general interest charge for shortfall periods
Audits and review
Cash and hidden economy
Disputes and objections
- Objection guide
- Code of settlement practice
- Review of ATO decisions on applications for release
- PS LA 2003/7 – Taxation objections – late lodgment
- PS LA 2006/7 – Alternative assessments
- PS LA 2007/5 – Settlements
- PS LA 2007/6 – Guidelines for settlement of widely-based tax disputes
- PS LA 2007/23 – Alternative Dispute Resolution in ATO disputes and litigation
Data matching
- Data matching protocols
- Data matching
- Access and information gathering manual
- Our data exchanges with other Australian government agencies
- PS LA 3569 (draft) – Use of formal access and information gathering powers
- PS LA 2007/13 – Exchange of Information with foreign revenue authorities in relation to goods and services tax, under international tax agreements
- PS LA 2007/14 – Gathering and use of information from foreign agencies or sources in relation to goods and services tax, wine tax and luxury car tax administration
Fraud and evasion
- PS LA 2008/6 – Fraud or evasion
- PS LA 2009/9 – Conduct of ATO litigation
- Fraud and evasion guidelines
Law Administration Practice Statements
Law Administration Practice Statements (LAPS) are instructions to tax officers and provide direction and assistance on how to approach duties involving applying the laws we administer.
See also:
Operational information assists us to perform functions or exercise powers when making decisions or recommendations affecting the public.