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

Welcome to our legal database

!This version of Legal Database has been made available while we address some issues with the functionality of the new site. You may experience an underlining issue in certain browsers. This does not affect the information.

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:

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