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 |
| You and your shares | NAT 2632 |
Archived documents