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Legislation and supporting material

The Legal Database contains the principal and amending Acts which govern Commonwealth taxation law, as well as the associated regulations and extrinsic material (explanatory memoranda and second reading speeches).

Go to Principal Legislation & Regulations
Go to Amending Legislation
Go to Extrinsic Material

Public Rulings, Determinations and Bulletins

Public Rulings and Determinations set out the Commissioner's opinion as to the way in which 'a tax law' applies to:

  • a person in relation to a class of arrangements
  • a class of persons in relation to an arrangement
  • a class of persons in relation to a class of arrangements.

For more information see:

  • Taxation Ruling TR 2006/10 (concerning the public rulings system)
  • Product Ruling PR 2007/71 (concerning the Product Rulings system)
  • Class Ruling CR 2001/1 (concerning the Class Rulings system)
  • Law Administration Practice Statement PS LA 2008/3 (concerning provision of written advice by the ATO)
  • Public rulings.

Go to Public Rulings, Determinations and Bulletins

Legislative Determinations

Legislative Determinations are instruments issued by the Commissioner (or delegate) pursuant to a particular provision of an Act. Legislative Determinations, being a form of subordinate legislation, are law.

Go to Legislative Determinations
Go to Extrinsic Material

ATO Interpretative Decisions

An ATO Interpretative Decision (ATO ID) is a summary of a decision on an interpretative issue and is indicative of the Commissioner's view on the interpretation of the law on that particular issue. ATO IDs are produced to assist ATO officers to apply the law consistently and accurately to particular factual situations.

For more information see:

Go to ATO Interpretative Decisions

Case Decision Summaries

Case Decision Summaries (CDSs) are summaries of decisions on ATO interpretative issues and were once used as a research tool by ATO officers. CDSs have now been replaced by ATO Interpretative Decisions (ATO IDs), which set out the indicative ATO view on an interpretative issue. Accordingly all CDSs have been withdrawn. They appear here for historical purposes only. Relevant CDSs have been converted to ATO IDs.

Go to Case Decision Summaries

Law Administration Practice Statements

Law Administration Practice Statements are instructions to ATO staff. They provide direction to staff on the way they should perform certain duties involving the application of the laws administered by the Commissioner.

For more information see:

Go to Law Administration Practice Statements

Taxpayer Alerts

Taxpayer alerts are intended to be an early warning of our concerns about significant, emerging or recurring higher risk tax or superannuation arrangements that the ATO has under risk assessment.

For more information see Taxpayer alerts.

Go to Taxpayer Alerts

Case Law

The Legal Database contains published case judgments from Australian courts, and selected other jurisdictions, which involve taxation matters.

Go to Cases

Decision Impact Statements

Decision impact statements advise the community of the ATO's view on the implications of a particular court or tribunal decision.

For more information see Decision impact statements

Go to Decision Impact Statements

ATO Guidelines and Policy

We publish various internal policies which are used by our staff in making decisions. Where these policies have been withdrawn, this is indicated. These remain on the Legal Database for historic reasons only.

Got to ATO Guidelines and Policy

Superannuation Circulars

Superannuation circulars explained the various legislative and regulative requirements which apply to the operation of self managed superannuation funds under the Superannuation Industry (Supervision) Act 1993 and associated regulations. These documents are now all either archived or withdrawn, and appear on the Legal Database for historic reasons only.

Go to Superannuation Circulars

Index of Historical Documents

The Index of Historical Documents provides references to technical rulings, guidelines, instructions, interpretations of the law and details of a number of procedures and practices previously followed within the Australian Taxation Office (ATO).

More information about the index
Go to the Index of Historical Documents

Schedule of Documents Containing Precedential ATO Views

A precedential ATO view is the ATO's documented view about the application of any of the laws administered by the Commissioner in relation to a particular interpretative issue. This schedule lists sources of the precedential ATO view as noted in paragraph 3 of PS LA 2003/3. All documents within the schedule are also published on ato.gov.au.

For more information see Precedential ATO view

Go to the Schedule

Technical Discussion Papers

The purpose of these papers is to facilitate consultation between the ATO and the community as part of the process of developing a potential ATO view on the application of the law. The papers are prepared solely for the purpose of obtaining comments from interested parties, are preliminary in nature and should not be taken as representing either a precedential ATO view or that the ATO will take a particular view.

Go to Technical Discussion Papers

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