ATO Style Guide: How to Refer to Legislation in Writing Documents and Private Rulings

• Style guide is a set of standards for ATO officers when writing documents
• ATO staff refer to legislation in a specific way
• Legislation should be cited with the short title of the Act
• Different elements of legislation may need to be included in citations
• Abbreviations for legislation should be used consistently
• Referring to an Act in an abbreviated form should be done after the first citation
• Care should be taken to use meaningful abbreviations for Acts
• When abbreviating Acts with similar abbreviations, clarity is important

Source: ato.gov.au

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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