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The ATO has published a document entitled "The ATO's approach to dealing with retrospective law changes". Retrospective tax law changes are those changes that have effect before the actual change is made in relevant legislation. The document sets out how the ATO will deal with retrospective tax law changes. Also, attached is a guide used by ATO staff in deciding the ATO’s approach in particular cases. The document does not deal with ATO "U-turns".


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