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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, legislative instruments and extrinsic material (explanatory memoranda and second reading speeches).

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Public rulings

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)
  • Law Companion Guideline LCG 2015/1 (concerning the Law Companion Guidelines 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.

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Practical compliance guidelines

Practical compliance guidelines provide practical guidance and assurance to assist taxpayers in complying with tax laws.

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Case Law

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

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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

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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

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:

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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.

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Other ATO documents

We publish various other documents and a number of these, such as other precedential ATO views, minutes of external forums, technical discussion papers, super CRT alerts and dispute resolution instruction bulletins are made available.

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ATO law aids

ATO law aids are documents that assist in interpreting and applyong the law. They include ATO national tax equivalent regime, interpretation NOW!, guidance notes for super changes and the consolidation reference manual.

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Archived document types

Archived document types are available primarily for historical purposes. They include bulletins, ATO receivables policy, case decision summaries, the index of historical documents and superannuation circulars.

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