ATO rulings coverage: 6,225 rulings, linked to the paragraph

AccuFind's coverage of the ATO Legal Database now spans 6,225 distinct rulings, determinations and guidance documents. That is every public ATO ruling ever issued, including drafts, errata and withdrawn versions. The corpus now holds 796,850 distinct primary-source documents across Australian case law, Australian and New Zealand legislation, and ATO guidance.

You can cite each ruling down to the paragraph through 63,228 deep links, which the ATO publishes for each paragraph. A practitioner citing paragraph 3 of GSTR 2004/4 does not have to scroll through the whole ruling. Every paragraph link opens the canonical text at the right place.

We remove the duplicates when we index. The rulings list shows each distinct ruling once, not 69,000 duplicate scroll targets, and every deep link the ATO publishes still works.

What you can now search

We index every public series in the ATO Legal Database in full, including current, draft and withdrawn versions for historical research:

• Taxation Rulings and Determinations: the full TR series from 1992, the full TD series, and the historical Income Tax Rulings (IT, 1951 to 1992)
• GST and indirect tax: GST Rulings (GSTR), GST Determinations (GSTD) and Sales Tax Rulings (ST)
• FBT and superannuation: the full Fringe Benefits Tax Ruling (FBTR) and Self-Managed Superannuation Fund Ruling (SMSFR) series
• Class, Product and Law Companion Rulings: the CR, PR and LCR series, for employee schemes, investment products and major changes to the law
• Practice Statements: the full PS LA series of the Commissioner's internal guidance
• Decision Impact Statements: the DIS series, which sets out the Commissioner's response to court and tribunal decisions, and ATO Interpretative Decisions (ATO ID).

Why integrated coverage matters in tax practice

In tax practice, the answer to a question rarely sits in one source. A working-from-home deduction needs the Commissioner's view in the TR series and the provisions of the Income Tax Assessment Act (ITAA) behind it. It also needs the case law that interprets them, and any LCR or PS LA that supersedes them. Until now, that meant three separate searches in three different products.

With the wider ATO coverage, every query searches all three sources at once. Take a question about Division 7A loans, R&D incentives or GST going concerns. The answer gives the relevant sections of the Act, the case law that decides them and the Commissioner's own guidance. Each comes with a citation to the paragraph of the original source.

What this means in practice

The wider ATO index is live in every AccuFind deployment. Existing customers see it in their next query, with no configuration needed.

For new customers, AccuFind now searches the full set of Australian primary sources in one place. That is case law from 67 courts and tribunals and the complete ATO Legal Database. It also includes consolidated legislation from all 10 jurisdictions in Australia and New Zealand.

Get in touch

For partnership enquiries, or a demonstration of tax research in AccuFind, email contact@accufind.ai.