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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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! Edited private advice now available
Edited versions of private advice are now available on the Legal database. We're undertaking consultation on the way we're doing this. Your feedback is welcome.
! Public Advice and Guidance Issue List
Public Advice and Guidance scheduled to issue in the week commencing 11 December 2017.
Advice and guidance we're currently developing.
What's new
14 Dec 2017
13 Dec 2017
11 Dec 2017
8 Dec 2017
6 Dec 2017
4 Dec 2017
28 Nov 2017
17 Nov 2017
15 Nov 2017
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