The ATO has, on Tuesday 9.2.2016, released on its Legal Database a series of what till now have been internal ATO documents entitled “interpretation NOW!” (iNOW!).
The documents (or “Episodes” as they are called) are an ATO Tax Counsel Network (TCN) initiative and aim to raise awareness about what courts are saying about statutory interpretation. The series began in June 2015 and the ATO says it has now made them public in response to growing external interest – they are filed under “Miscellaneous papers” in the ATO Legal Database.
Gordon Brysland, ATO Assistant Commissioner, Tax Counsel Network, says the aim is to draw attention to key principles, expressed in easily digestible chunks, “and to provide iTips on how they may be applied”. The documents comment briefly on various cases (not necessarily tax cases) and indicate why they are important. The documents are not public rulings or legal advice and are not binding on the ATO.
The Episodes released so far are:
- Episode 1 – 18 June 2015
- Episode 2 – 17 July 2015
- Episode 3 – 14 August 2015
- Episode 4 – 11 September 2015
- Episode 5 – 16 October 2015
- Episode 6 – 13 November 2015 (the policy episode)
- Episode 7 – 18 December 2015
- Episode 8 – 29 January 2016
[TT – Tax Articles] [LTN 25, 9/2/16]