Index to historic documents

(Section 9 Index)

The Freedom of Information Act 1982 requires the Commissioner of Taxation to make available for inspection and/or purchase by the public copies of all manuals and other documentary material that are for use in making decisions or recommendations relevant to the administration of Australian Taxation laws. The Act also requires the publication of an index to documents so made available.

Documents referred to in the index include references to technical rulings, guidelines, instructions, interpretations of the law and details of a number of procedures and practices followed within the Australian Taxation Office. Generally these documents will be available for access. However, where a particular document is considered an exempt document in terms of the Freedom of Information Act, access may be refused, or, alternatively, an edited version of the document made available.

While every care has been taken in compiling manuals and other material for use in the application and interpretation of taxation laws, it is necessary to emphasise that statements or declarations which the documents incorporate do not have the effect of an estoppel against the operations of the law as enacted by the Parliament. Many of the documents, for example, have been produced over a number of years and, in some cases, are only relevant in circumstances which existed under the terms of the law applying at a particular time. In some instances the contents of the documents have been overruled by subsequent legislation or by decisions of appellate tribunals.