Checkpoint lets you search across both the ATO Legal Database and Thomson Reuters' Australian Taxation Office Rulings service. The ATO rulings service contains summaries of ATO rulings and determinations prepared by Thomson Reuters’ tax writers.
Checkpoint's ATO Liaison Group Minutes title provides access to a more extensive archive than the ATO website e.g. National Tax Liaison Group (NTLG) minutes back to March 1995.
The PBR register contains advice that the ATO has issued to specific entities. The ATO notes that "records on the Register cannot be relied upon as precedent or used for determining how the ATO will apply the law in other cases."
This CCH service contains selected private rulings from the ATO Register. A summary of each ruling including key facts, issues and findings is provided. PBRs are grouped by topic area.
