• Legal database
Legal database

Browsing to documents

Select Browse on the left side menu of the home page if you are after a particular product type but don't know the exact title or any content of the document you are searching for.

You have the ability to browse the entire database using Browse All, or focus your browsing on specific document types:

  • Legislation
  • Public rulings
  • Practical compliance guidelines
  • Cases
  • Decision impact statements
  • ATO interpretative decisions
  • Law administration practice statements
  • Taxpayer alerts
  • Edited private advice.

Selecting these will take you straight to where these document types sit in the browse page.

You also have the option to browse by topic, by using the Topic tab when you select Browse All.

Example: viewing taxation rulings from a specific year

To view taxation rulings issued in 2011, you could click on Browse > Public rulings > Rulings > Taxation > 2011.

Alternatively you could select Browse > Browse All > Public rulings > Rulings > Taxation > 2011.

Example: viewing taxpayer alerts from a specific year

You have been told that the ATO is investigating the deductibility of unpaid directors' fees and had released a Taxpayer Alert in 2011 on the topic.

To find the details, click on Browse > Taxpayer alerts > 2011 (TA 2011/4 refers to this topic).

Alternatively you could select Browse > Browse All > Taxpayer Alerts > 2011

Example: finding a second reading speech for an Act

To find the second reading speech for the Fringe Benefits Tax Assessment Act 1986, click on Browse > Legislation > Legislation and supporting material > Extrinsic materials > Explanatory memorandum and second reading speeches > 1986 > Fringe Benefits Tax Assessment Act 1986 > Second reading speech - House of Representatives.

Alternatively, you could select Browse All > Legislation and supporting material > Extrinsic materials > Explanatory memorandum and second reading speeches > 1986 > Fringe Benefits Tax Assessment Act 1986 > Second reading speech - House of Representatives

Example: finding documents issued on a topic

You want to find all the documents we have produced on the GST treatment of beverages.

To find these, select Browse > Browse All > [select the Topic tab] > Goods and services tax > Food > Beverages.

Tips

When browsing legislation, you can view the list and select a single provision, or view the whole act in one document (by selecting the Full document option). You can also view a listing of each section (by selecting the View list of provisions option).

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