ATO materials - Taxation Law - Australia - Subject guides at University of Sydney

ATO Rulings & Determinations

Checkpoint
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.
ATO Legal Database
The ATO Legal Database lets you "find law, interpretations and policy that the ATO uses when making decisions."

To limit your Google search to the ATO Legal Database:

Enter your search terms followed by site: and the website address (e.g. site:ato.gov.au/law).

Checkpoint
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.
ATO consultation groups
Access minutes of meetings held in the past three years.

ATO Register of Private Binding Rulings
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."
Australian Private Rulings: Selected Case Studies
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.
ATO private binding rulings - trash or treasure?
Article published via the CCH Tax Chat Blog - 8 June 2016