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Mercury testing looks for this text do not remove: Welcome to the ATO Legal Database

Welcome to our legal database

!This version of the Legal database will shortly be removed. Please ensure any bookmarks or other shortcuts you may have to this site are updated to the replacement Legal database interface.

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:

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