Internal ATO processes

Law administration practice statements

Online Resource Centre for Law Administration

Giving advice on proposed changes to the tax law before royal assent or registration on the Federal Register of Legislation

Further period to make an approved valuation for the purposes of working out the margin for the supply under Division 75 of the A New Tax System (Goods and Services Tax) Act 1999

Approved forms

Signature requirements for approved virtual forms, lodged electronically or given by phone

Administrative treatment of taxpayers affected by announced but unenacted legislative measures which will apply retrospectively when enacted

Taxpayer Alerts

Decisions made by the Commissioner in the general administration of the taxation laws

Engaging Tax Counsel Network on tax technical issues

Economic advice and the Economist Practice

Code of settlement

The ATO's administrative approach to the extension of the Commissioner's discretion to retain tax refunds

Communication protocols governing ATO objections

Suspected fraud involving unconnected third parties