Schedule of Documents containing Precedential ATO Views

The documents in this Schedule represent one source of the precedential ATO view of the law as noted in paragraph 3 of Law Administration Practice Statement PS LA 2003/3 which must be read in conjunction with this Schedule. A precedential ATO view is the ATO's documented interpretation of any of the laws administered by the Commissioner in relation to a particular interpretative issue.

Current documents

Document title Nat Number
Consolidation reference manual (Part C only) (Current to 28 June 2012) NAT 7712
Deductions for prepaid expenses NAT 4170
Employee share schemes - answers to frequently asked questions by employees NAT 7366
Excise guidelines for the alcohol industry -
Excise guidelines for the tobacco industry -
Excise guidelines for duty free shops -
Excise guidelines for the fuel industry -
Foreign income return form guide NAT 1840
Fringe benefits tax - a guide for employers NAT 1054
Film industry incentives NAT 0954
Guide to capital gains tax NAT 4151
Guide to depreciating assets NAT 1996
Guide to foreign income tax offset rules NAT 72923
Income averaging for special professionals NAT 2475
Information for primary producers NAT 1712
Interest on early payments and overpayments of tax NAT 2277
Mutuality and taxable income NAT 73436
Personal investors guide to capital gains tax NAT 4152
Rental properties guide NAT 1729
Timor Sea Treaty - Joint Petroleum Development Area instructions NAT 8277
You and your shares NAT 2632

Archived documents

Document title Nat Number Currency
Advanced guide to capital gains tax concessions for small business NAT 3359 30 June 2014
Capital gains tax concessions for small business - 30 June 2017
Concessions for small business entities NAT 71874 30 June 2017
The Alcohol Industry - Excise Technical Guidelines (current to 30 June 2006) NAT 14790 30 June 2006
Charity Pack (current to 19 June 03) NAT 3131-4.2000 19 June 03
Club Pack (current to 19 June 03) NAT 2442-6.2000 19 June 03
Foreign Investment Funds Guide 2009-10 (current to 30 June 2010) NAT 2130-6.2010 30 June 2010
GiftPack NAT 3132 31 July 2015
Guide to the research & development tax concession - Part C - 30 June 2011
How to claim a Foreign Tax Credit 2007-08 (current to 30 June 2008) NAT 2338 30 June 2008
Income tax guide for non-profit organisations NAT 7967 31 July 2015
The Simplified Tax System: A guide for tax agents and small businesses (current to 30 June 2007) NAT 6459 30 June 2007
Creation of Trust - Statement of Principles - 20 April 2012