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Legislation and Regulations
Amending Legislation
├ Taxation
├ Fringe Benefits Tax
├ Sales Tax
├ Superannuation
├ Business Tax Reform (Including GST)
│ ├ 2013
│ ├ 2012
│ ├ 2011
│ ├ 2010
│ ├ 2009
│ ├ 2008
│ ├ 2007
│ ├ 2005
│ ├ 2004
│ ├ 2003
│ ├ 2002
│ ├ 2001
│ │ ├ New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)
│ │ │ ├ View list of provisions
│ │ │ ├ Front Matter
│ │ │ ├ 1 Short title
│ │ │ ├ 2 Commencement
│ │ │ ├ 3 Schedule(s)
│ │ │ ├ Schedule 1 Debt and equity interests
│ │ │ └ Schedule 2 Dictionary amendments
│ │ ├ New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
│ │ ├ New Business Tax System (Simplified Tax System) Act 2001 (78 of 2001)
│ │ ├ New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
│ │ ├ New Business Tax System (Capital Allowances) Act 2001 (76 of 2001)
│ │ ├ A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1) (316 of 2001)
│ │ ├ A New Tax System (Goods and Services Tax) Amendment Regulations 2001 (No. 2) (126 of 2001)
│ │ └ A New Tax System (Goods and Services Tax) Amendment Regulations 2001 (No. 1) (48 of 2001)
│ ├ 2000
│ └ 1999
├ Excise (Including Customs)
└ Other
ATO Interpretative Decisions
ATO Case Decision Summaries
Cases (Including Decision Impact Statements and Test Case Litigation Register)
ATO Rulings and Determinations (Including GST Bulletins)
Bulletins (Excluding GST Bulletins)
Technical Discussion Papers
Extrinsic Materials
Law Administration Practice Statements
Taxpayer Alerts
ATO Guidelines and Policy
Index of Historical Documents
Legislative Determinations and Declarations
Other Precedential ATOview Documents
Superannuation Circulars
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