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- Index of Historical Documents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
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.
