Schedule of Documents containing Precedential ATO Views
The documents in this Schedule represent one source of the precedential ATO view of the law as noted in paragraph 3 of Law Administration Practice Statement PS LA 2003/3 which must be read in conjunction with this Schedule. A precedential ATO view is the ATO's documented interpretation of any of the laws administered by the Commissioner in relation to a particular interpretative issue.
Current documents
| Document title | Nat Number |
| Consolidation reference manual (Part C only) (Current to 28 June 2012) | NAT 7712 |
| Deductions for prepaid expenses | NAT 4170 |
| Excise guidelines for the alcohol industry | - |
| Excise guidelines for the tobacco industry | - |
| Excise guidelines for duty free shops | - |
| Excise guidelines for the fuel industry | - |
| Foreign income return form guide | NAT 1840 |
| Fringe benefits tax - a guide for employers | NAT 1054 |
| Film industry incentives | NAT 0954 |
| Guide to capital gains tax | NAT 4151 |
| Guide to depreciating assets | NAT 1996 |
| Guide to foreign income tax offset rules | NAT 72923 |
| Income averaging for special professionals | NAT 2475 |
| Information for primary producers | NAT 1712 |
| Interest on early payments and overpayments of tax | NAT 2277 |
| Mutuality and taxable income | NAT 73436 |
| Personal investors guide to capital gains tax | NAT 4152 |
| Rental properties guide | NAT 1729 |
| You and your shares | NAT 2632 |
Archived documents
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
