ATO Rulings contains a comprehensive collection of tax rulings, determinations and related guidelines to aid in understanding the ATO’s position on tax issues. This publication also includes additional reference materials, such as Practice Statements and ATO Alerts. The latest status of ATO rulings, determinations and their drafts are indicated throughout the text.
Each ruling contains a detailed summary written by informed Thomson Reuters tax writers, highlighting the main points to ensure you understand the essential facts of each ruling before reading the entire text of the ATO ruling.
In addition, customers also receive the Latest Tax Rulings service, which provides the most up-to-date text of tax rulings and determinations (including drafts and GST rulings) as they are released.
ATO Rulings Contents:
- Income tax rulings
- TLIP addenda incorporated into the relevant rulings
- Taxation rulings and determinations
- Draft taxation rulings and determinations
- Product rulings
- Super contributions rulings and determinations
- Superannuation guarantee rulings and determinations
- R&D guidelines, additional relevant guidelines
- Prescribed payments system and PAYE
- FOI commentary.
Latest Tax Rulings is updated weekly, and the ATO Rulings (main work) is updated monthly.
- Only available online and contains the main categories of Rulings, Determinations and their drafts in numerical order. Updated weekly with finalised draft rulings/determinations indicated and relevant materials such as Taxpayer Alerts; Practice Statements included.
- Subscribers also get access to Latest Tax Rulings which provides the most up-to-date material. This is updated weekly on Wednesdays at 2pm and more frequently if the ATO releases rulings during the week.
- Summary sourced from the Weekly Tax Bulletin at the beginning of each ATO ruling, providing a detailed summary of the ruling and the key items in the ruling without having to read the entire ATO ruling.
- The comprehensive collection of rulings and determinations saves you time and individual rulings are easier to locate than the Australian Tax Office's website
- Includes links between one ruling and another help you navigate through the database
- Detailed summaries at the beginning of rulings and draft rulings, sourced from the Weekly Tax Bulletin, assist subscribers in grasping the content of rulings more quickly
- Addendums are incorporated into rulings as they are issued by the Australian Tax Office so subscribers are always reading the most current version