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.
Current Knowledge Base limitation
The Knowledge Base includes enacted legislation, including Tranche 1 Budget changes for CGT and negative gearing. Results for post-Budget negative gearing and post-1 July 2027 CGT are not yet where they need to be. Avoid these queries during the beta while this is improved.
Swipe horizontally to review coverage.
| Content | Status | Coverage |
|---|---|---|
| Commonwealth tax legislation | Optimised | Consolidated legislation including ITAA 1936, ITAA 1997, GST Act 1999, FBTAA 1986, TAA 1953, SIS Act 1993 and Customs and Excise legislation. Related regulations, instruments, determinations and explanatory memoranda are also included. |
| ATO public rulings and guidance | Optimised | TR, TD, GSTR, MT, LCR, PCG, PS LA, ATO ID, guidance, fact sheets, technical discussion papers and consultation materials. |
| ATO private binding rulings | Included | Published ATO Edited Advice available through the ATO Legal Database. |
| Case law | Optimised | High Court, Federal Court, Full Federal Court, ART, AAT and relevant ATO Decision Impact Statements published on the ATO Legal Database. |
| Corporations Act 2001 | Included for context | Included where Australian tax legislation refers to it. Ask Nugget is not optimised for corporations law, ASIC guidance or company-secretarial matters. |
| Tax Agent Services Act 2009 | Included for context | Included for completeness. Ask Nugget is not 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 and proposed law | Coming soon | Draft legislation, exposure drafts and announced measures that have not yet been enacted. |
| Non-tax disciplines | Out of scope | Trust law, family law and general commercial law are outside the current scope except where directly referenced by Commonwealth tax legislation. |
| Withdrawn and superseded ATO material | Out of scope | Withdrawn rulings and guidance and archived ATO material. |