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

Welcome to our legal database

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

Test Case Litigation Register

ATO Policy Papers

ATO Superannuation Circulars

Index of Historical Documents

Schedule of Documents Containing Precedential ATO Views

Technical Discussion Papers

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Test Case Litigation Register
The Test Case Litigation Register has been added to the Legal Database. It contains information about cases considered and approved for test case funding. This includes information on test cases in litigation which have wider ramifications and involves a public benefit.

What's new

	24 May 2013
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