Welcome to our legal database

The legal database will be unavailable from 10:00 to 13:00 AEDT Sunday 21 March 2010 as the ATO undertakes essential system maintenance. We apologise for any inconvenience.

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:

• Legislation and supporting material
• Public Rulings, Determinations and Bulletins
• Legislative Determinations
• ATO Interpretative Decisions
• Case Decision Summaries
• Law Administration Practice Statements
• Taxpayer Alerts
• Tax related case law
• Decision Impact Statements
• ATO Policy Papers
• ATO Superannuation Circulars
• Freedom of Information Index
• Schedule of Documents Containing Precedential ATO Views

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