Ask Nugget Knowledge Base
Ask Nugget is purpose-built for Australian tax research and currently focuses on federal tax law. This table describes the knowledge available during the beta.
Knowledge Base limitations
Announced But Un-enacted Measures (ABUMs) – like the minimum 30% tax on discretionary trusts and Innovative Business CGT Concession (IBCC) – are not included in the Knowledge Base. Avoid queries related to these issues during the beta. We're working to incorporate such measures soon.
| Content | Status | Coverage |
| Commonwealth Tax Legislation | ✅ Optimised |
Consolidated legislation including ITAA 1936, ITAA 1997, GST Act 1999, FBTAA 1986, TAA 1953, SIS Act 1993, Customs and Excise Act. Consolidated Acts are based on the most recent Compilation from legislation.gov.au. Related regulations, legislative instruments, determinations and explanatory memoranda. |
| ATO Public Rulings & Guidance | ✅ Optimised | TR, TD, GSTR, MT, LCR, PCG, PS LA, ATO ID, guidance, fact sheets, technical discussion papers and ATO consultation materials. |
| ATO Private Binding Rulings | ✅ Included | Published ATO Edited Advice (formerly known as private binding rulings or PBRs) available through the ATO Legal Database. |
| Case Law | ✅ Optimised | High Court, Federal Court, Full Federal Court, ART, AAT and relevant ATO Decision Impact Statements as published on the ATO legal database. |
| Legislated Federal Budget changes | ✅ Included | CGT, negative gearing, IAWO and other measures included in the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 and Treasury Laws Amendment (Tax Reform No. 2) Act 2026. |
| Corporations Act 2001 | ◐ Included for context | Included where Australian tax legislation refers to it. Ask Nugget has not been optimised for corporations law, ASIC guidance or company secretarial matters. |
| TASA 2009 | ◐ Included for context | Included for completeness. Ask Nugget has not been optimised for tax practitioner regulation or professional conduct matters. |
| International Tax Agreements Act 1953 | ◐ Included for context | Included where referenced by Australian tax legislation. Double Tax Agreements and broader international tax research are not yet optimised. |
| State Taxes | 🚧 Coming soon | Payroll Tax, Stamp Duty, Land Tax and other state and territory revenue legislation. |
| International Tax | 🚧 Coming soon | Double Tax Agreements and broader international tax materials. |
| Draft & Proposed Law | 🚧 Coming soon | Draft legislation, exposure drafts and Announced But Un-enacted Measures (ABUMs) |
| Non-tax disciplines | ⛔ Out of scope | Non-tax legal disciplines (including trust law, family law and general commercial law) are outside the current scope, except where they are directly referenced by Commonwealth tax legislation. |
| Withdrawn & Superseded ATO Materials | ⛔ Out of scope | Withdrawn rulings and guidance and archived ATO materials. |