ATO Interpretative Decisions
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal guidance document
|
| gptkbp:abbreviation |
ATO IDs
|
| gptkbp:availableOn |
publicly accessible
|
| gptkbp:country |
gptkb:Australia
|
| gptkbp:firstIssueDate |
2001
|
| gptkbp:format |
written decision
|
| https://www.w3.org/2000/01/rdf-schema#label |
ATO Interpretative Decisions
|
| gptkbp:issuedBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:legalStatus |
not legally binding
|
| gptkbp:purpose |
provide guidance on interpretation of tax law
|
| gptkbp:replacedBy |
gptkb:ATO_Rulings_and_Determinations
|
| gptkbp:status |
withdrawn
|
| gptkbp:subjectArea |
taxation
|
| gptkbp:targetAudience |
tax professionals
taxpayers |
| gptkbp:usedFor |
explain ATO's view on specific tax issues
|
| gptkbp:withdrawn |
2017
|
| gptkbp:bfsParent |
gptkb:Australian_Taxation_Office
|
| gptkbp:bfsLayer |
5
|