A T O home
Legal Database
Access the database 
Browse database
View last document
Quick access 
View legislation
View a document
Mercury testing looks for this text do not remove: Welcome to the ATO Legal Database

Welcome to our legal database

!This version of Legal Database has been made available while we address some issues with the functionality of the new site. You may experience an underlining issue in certain browsers. This does not affect the information.

The Legal Database is a collection of legal and policy information. Here you have access to much of the material the tax office uses when making decisions. The links below access descriptions and links to documents, including:

! Edited private advice now available
Edited versions of private advice are now available on the Legal database. We're undertaking consultation on the way we're doing this. Your feedback is welcome.
! Public Advice and Guidance Issue List
There will be no Public Advice and Guidance issuing in the week commencing 26 February 2018.
Advice and guidance we're currently developing.
What's new
23 Feb 2018
19 Feb 2018
14 Feb 2018
13 Feb 2018
12 Feb 2018
8 Feb 2018
7 Feb 2018
31 Jan 2018
25 Jan 2018
24 Jan 2018
Top of page
More information on page