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Legal Database
Type
website
Publisher
Australian Taxation Office
Description
The Legal Database is a collection of legal and policy information. Here you have access to much of the material the Australian Tax Office uses when making decisions, including:
Legislation and supporting material, Public Rulings and Determinations, Case Decision Summaries (details of important decisions made by the ATO), ATO Practice Statements (directions to ATO staff on how to apply the laws administered by the Commissioner), Tax related case law.