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README.md

@@ -36,18 +36,6 @@ configs:
   data_files:
   - split: train
     path: advice_under_development_all.jsonl
-- config_name: frl_principal_legislation
-  data_files:
-  - split: train
-    path: frl_principal_legislation_all.jsonl
-- config_name: frl_legislation_history
-  data_files:
-  - split: train
-    path: frl_legislation_history_all.jsonl
-- config_name: frl_legislation_with_history
-  data_files:
-  - split: train
-    path: frl_legislation_with_history_all.jsonl
 tags:
 - law
 - tax
@@ -60,6 +48,8 @@ tags:
 - ATOLaw
 - taxation
 - rulings
+- private-rulings
+- tax-guidance
 - advice
 - question-answering
 - text-retrieval
@@ -69,17 +59,17 @@ tags:
 language:
 - en
 license: cc-by-3.0
-pretty_name: ATO Tax Legal Rulings — Structured AI Dataset
+pretty_name: ATO Rulings & Guidance — Australian Tax Law, Structured for AI
 size_categories:
-- 100K<n<1M
+- 10K<n<100K
 ---
-# ATO Tax Legal Rulings — Structured AI Dataset
+# ATO Rulings & Guidance — Australian Tax Law, Structured for AI
 
-> **Australian tax law dataset** — ATO Interpretative Decisions, public rulings, determinations, practical compliance guidelines, and taxpayer alerts, plus the full text and amendment history of the ATO-administered Acts (ITAA 1997, ITAA 1936, GST Act, TAA 1953 and more) sourced from the Federal Register of Legislation — structured for legal RAG, LLM fine-tuning, and tax research automation. 60,000+ ATO documents as RAG-ready NDJSON/CSV. 
+> **67,000+ Australian Taxation Office documents as RAG-ready NDJSON/CSV** — Edited Private Advice, public rulings and determinations, ATO Interpretative Decisions, practical compliance guidelines, taxpayer alerts, decision impact statements, practice statements and legislative instruments. Every document parsed into structured, typed fields for legal RAG, LLM fine-tuning, and tax research automation.
 
 Machine-readable extracts of Australian Tax Office (ATO) legal documents, scraped from the [ATO Legal Database](https://www.ato.gov.au/single-page-applications/legaldatabase#Law). Each row is one ruling, decision, or guideline — fully parsed into structured columns (CSV) or JSON fields (NDJSON), with all multi-value entries pipe-delimited for downstream NLP, RAG ingestion, and legal AI over Australian tax law (ITAA 1997, ITAA 1936, GST Act).
 
-The dataset also includes a **legislation layer** built from the [Federal Register of Legislation](https://www.legislation.gov.au): the principal ATO-administered Acts split into one row per provision, a reconstructed per-section amendment history from Crown-copyright FRL endnotes).
+**Companion dataset:** the legislation itself — the full text of the 22 ATO-administered Acts with per-section amendment history — is published separately at [**simplelex/Australian-Tax-Legislation-and-Amendment-History**](https://huggingface.co/datasets/simplelex/Australian-Tax-Legislation-and-Amendment-History). The two are designed to be used together: the documents here cite provisions, and that dataset resolves them. They are separate repos because they come from different sources under different licences (ATO content is CC BY 3.0 AU; the Federal Register of Legislation is CC BY 4.0 with its own mandatory attribution wording).
 
 ## File formats
 
@@ -108,9 +98,7 @@ JSON keys are identical to CSV column names — the schema tables below describe
   - [Law Administration Practice Statements](#7-law-administration-practice-statements-law_admin_practice_statements)
   - [Legislative Instruments](#8-legislative-instruments-legislative_instruments)
   - [Advice under Development](#9-advice-under-development-advice_under_development)
-  - [Principal Legislation](#10-principal-legislation-frl_principal_legislation)
-  - [Legislation Amendment History](#11-legislation-amendment-history-frl_legislation_history)
-  - [Legislation + History Notes](#12-legislation--history-notes-frl_legislation_with_history)
+- [Moved: the legislation datasets](#moved-the-legislation-datasets)
 - [Use Cases](#use-cases)
 - [Limitations](#limitations)
 - [Support the Project](#support-the-project)
@@ -123,20 +111,21 @@ JSON keys are identical to CSV column names — the schema tables below describe
 
 ## Dataset Splits
 
-| Split | Document Type | Est. Documents | Coverage | CSV file | NDJSON file |
+Document counts are from the completeness audit of 29 July 2026, which verified every split against the live ATO Legal Database tree with zero gaps. They grow as the ATO publishes.
+
+| Split | Document Type | Documents | Coverage | CSV file | NDJSON file |
 |---|---|---|---|---|---|
-| `edited_private_advice` | Edited Private Advice (EPA) — all years in one file | ~50,000 | 2011–present | `edited_private_advice_all.csv` | `edited_private_advice_all.jsonl` |
-| `ato_interpretative_decisions` | ATO Interpretative Decisions (ATO ID) | ~10,000 | All years | `ato_interpretative_decisions.csv` | `ato_interpretative_decisions.jsonl` |
-| `public_rulings` | Public Rulings & Determinations | ~5,500 | All years | `public_all.csv` | `public_all.jsonl` |
-| `practical_compliance_guidelines` | Practical Compliance Guidelines (PCG) | ~110 | All years | `practical_compliance_guidelines.csv` | `practical_compliance_guidelines.jsonl` |
-| `taxpayer_alerts` | Taxpayer Alerts (TA) — ATO's early-warning watch list | ~150 | 2002–present | `taxpayer_alerts_all.csv` | `taxpayer_alerts_all.jsonl` |
-| `decision_impact_statements` | Decision Impact Statements (DIS) — ATO's response to court rulings | ~555 | 2006–present | `decision_impact_statements_all.csv` | `decision_impact_statements_all.jsonl` |
-| `law_admin_practice_statements` | Law Administration Practice Statements (PS LA) | ~500 | All years | `law_admin_practice_statements_all.csv` | `law_admin_practice_statements_all.jsonl` |
-| `legislative_instruments` | Legislative Instruments (OPS) — instruments, determinations, and notices made under tax legislation | ~950 | All years | `legislative_instruments_all.csv` | `legislative_instruments_all.jsonl` |
-| `advice_under_development` | **Advice under development** — the ATO's register of public advice and guidance still being written, one row per advice product | ~40 products | Current | `advice_under_development_all.csv` | `advice_under_development_all.jsonl` |
-| `frl_principal_legislation` | **Principal legislation** — current text of every section of the 22 ATO-administered Acts (ITAA 1997/1936, GST, FBTAA, TAA, super, fuel tax…) | ~10,000 sections | Current compilation | `frl_principal_legislation_all.csv` | `frl_principal_legislation_all.jsonl` |
-| `frl_legislation_history` | **Amendment history** — one row per amendment event (which provision, what action, which amending Act, commencement date) | ~43,000 events | 1986–present | `frl_legislation_history_all.csv` | `frl_legislation_history_all.jsonl` |
-| `frl_legislation_with_history` | **Legislation + history notes** — each section joined to its chronological amendment history (the ATO "see history notes" view, rebuilt from FRL) | ~10,000 sections | Current + history | `frl_legislation_with_history_all.csv` | `frl_legislation_with_history_all.jsonl` |
+| `edited_private_advice` | Edited Private Advice (EPA) — all years in one file | 57,528 | 2011–present | `edited_private_advice_all.csv` | `edited_private_advice_all.jsonl` |
+| `public_rulings` | Public Rulings & Determinations (TR, TD, GSTR, GSTD, CR, PR, MT, LCR…) | 5,641 | All years | `public_all.csv` | `public_all.jsonl` |
+| `ato_interpretative_decisions` | ATO Interpretative Decisions (ATO ID) | 2,312 | All years | `ato_interpretative_decisions.csv` | `ato_interpretative_decisions.jsonl` |
+| `legislative_instruments` | Legislative Instruments (OPS) — instruments, determinations, and notices made under tax legislation | 979 | All years | `legislative_instruments_all.csv` | `legislative_instruments_all.jsonl` |
+| `decision_impact_statements` | Decision Impact Statements (DIS) — ATO's response to court rulings | 559 | 2006–present | `decision_impact_statements_all.csv` | `decision_impact_statements_all.jsonl` |
+| `law_admin_practice_statements` | Law Administration Practice Statements (PS LA) | 164 | All years | `law_admin_practice_statements_all.csv` | `law_admin_practice_statements_all.jsonl` |
+| `taxpayer_alerts` | Taxpayer Alerts (TA) — ATO's early-warning watch list | 148 | 2002–present | `taxpayer_alerts_all.csv` | `taxpayer_alerts_all.jsonl` |
+| `practical_compliance_guidelines` | Practical Compliance Guidelines (PCG) | 108 | All years | `practical_compliance_guidelines.csv` | `practical_compliance_guidelines.jsonl` |
+| `advice_under_development` | **Advice under development** — the ATO's register of public advice and guidance still being written, one row per advice product | 42 products | Current | `advice_under_development_all.csv` | `advice_under_development_all.jsonl` |
+
+> **Looking for the legislation itself?** The principal Acts and their amendment history moved to their own repo: [**simplelex/Australian-Tax-Legislation-and-Amendment-History**](https://huggingface.co/datasets/simplelex/Australian-Tax-Legislation-and-Amendment-History). See [Moved: the legislation datasets](#moved-the-legislation-datasets).
 
 ---
 
@@ -149,7 +138,7 @@ from datasets import load_dataset
 
 # Use a named config — viewer-friendly, strongly typed schema
 ds = load_dataset(
-    "simplelex/ATO-Australian-Tax-Law-Dataset",
+    "simplelex/ATO-Australian-Tax-Rulings-and-Guidance",
     "edited_private_advice",
     split="train",
 )
@@ -158,7 +147,6 @@ print(ds[0])
 # Available configs: edited_private_advice · ato_interpretative_decisions · public_rulings
 #   practical_compliance_guidelines · taxpayer_alerts · decision_impact_statements
 #   law_admin_practice_statements · legislative_instruments · advice_under_development
-#   frl_principal_legislation · frl_legislation_history · frl_legislation_with_history
 ```
 
 ### Option B — NDJSON via pandas
@@ -467,71 +455,36 @@ Advice is removed from this split once the document it produces is published to
 
 ---
 
-### 10. Principal Legislation (`frl_principal_legislation`)
-
-Current in-force text of **every section of the 22 principal Acts the ATO administers** — ITAA 1997 & 1936, the GST/LCT/WET Acts, FBTAA, the Taxation Administration Act, the superannuation Acts, the Fuel Tax Act, PRRTAA, the Tax Agent Services Act and more. Sourced from the **Federal Register of Legislation** (legislation.gov.au), Crown copyright, reused under **CC BY 4.0**. One row per provision.
-
-| Column | Type | Nullable | Description |
-|---|---|---|---|
-| `Act_Short_Name` | string | No | Short code, e.g. `ITAA1997`, `FBTAA`, `GST`. |
-| `Act_Title` | string | No | Full Act title, e.g. `Income Tax Assessment Act 1997`. |
-| `Act_Year` | int | No | Year of the Act. |
-| `Act_FRL_Id` | string | No | FRL series id, e.g. `C2004A05138`. |
-| `Compilation_PiT` | string | No | Compilation point-in-time; `latest` for the current compilation. |
-| `Provision` | string | No | Section label, e.g. `s 6-5`, `s 136`. |
-| `Provision_Key` | string | No | Normalised join key to the history datasets (`s 6-5`→`s6-5`). |
-| `Heading` | string | Yes | Section heading, e.g. `Income according to ordinary concepts (ordinary income)`. |
-| `Text` | string | Yes | Full operative text (subsections/notes/tables concatenated). `*` marks defined terms (FRL convention). Genuinely empty for reserved/"Map of…" navigational sections. |
-| `Source_URL` | string | No | `https://www.legislation.gov.au/{Act_FRL_Id}/latest/text#{provision}`. |
+## Moved: the legislation datasets
 
-### 11. Legislation Amendment History (`frl_legislation_history`)
+The three legislation splits that used to live in this repo — `frl_principal_legislation`,
+`frl_legislation_history` and `frl_legislation_with_history` — are now published on their own at
+**[simplelex/Australian-Tax-Legislation-and-Amendment-History](https://huggingface.co/datasets/simplelex/Australian-Tax-Legislation-and-Amendment-History)**.
 
-One row per **amendment event**: which provision changed, the action taken, the amending Act, and when it commenced. Reconstructed from FRL compilation **endnotes** (Crown copyright, CC BY 4.0)
+They were separated because they come from a different source under a different licence: ATO Legal
+Database content is © Commonwealth of Australia under CC BY 3.0 Australia, while the Federal
+Register of Legislation is CC BY 4.0 and carries its own mandatory attribution wording. A single
+repo can only declare one `license:`, so publishing them together mis-stated the legislation half.
 
-| Column | Type | Nullable | Description |
-|---|---|---|---|
-| `Act_Short_Name` / `Act_Title` / `Act_Year` / `Act_FRL_Id` | — | No | Identify the principal Act. |
-| `Provision` | string | No | Provision affected, e.g. `s 5B`. |
-| `Provision_Key` | string | No | Normalised key; joins to the principal dataset. |
-| `Action_Code` | string | Yes | Raw code: `am` amended, `ad` added/inserted, `rep` repealed, `rs` repealed & substituted. |
-| `Action` | string | No | Expanded verb, e.g. `Amended`, `Inserted`, `Repealed`. |
-| `Amending_Act_Number` | int | No | Number of the amending Act. |
-| `Amending_Act_Year` | int | No | Year of the amending Act. |
-| `Amending_Act_FRL_Id` | string | Yes | FRL id of the amending Act, e.g. `C2013A00124`. |
-| `Amending_Item` | string | Yes | Schedule item that made the change, e.g. `Sch 11 item 10` (best-effort). |
-| `Commencement` | string | Yes | Commencement detail, e.g. `Sch 11 (items 10-25, 27): 30 June 2013`. |
-| `Application_Saving_Transitional` | string | Yes | Application/saving/transitional text where present. |
-| `History_Note` | string | No | Reconstructed note, e.g. `Amended by No 124 of 2013, effective 30 June 2013`. |
-| `Source_URL` | string | No | Stable per-event URL (resume key). |
-
-### 12. Legislation + History Notes (`frl_legislation_with_history`)
-
-**The flagship FRL dataset.** A left-join of #9 and #10 on `(Act, Provision_Key)` — **one row per current section, carrying its full text AND its complete chronological amendment history.** This rebuilds the ATO Legal Database's "see history notes" view from freely-licensed FRL data.
-
-| Column | Type | Nullable | Description |
-|---|---|---|---|
-| `Act_Short_Name` / `Act_Title` / `Act_Year` / `Act_FRL_Id` | — | No | Identify the principal Act. |
-| `Provision` / `Provision_Key` / `Heading` / `Text` | — | — | The current section text (as in #9). |
-| `Amendment_Count` | int | No | Number of amendment events (0 = never amended). |
-| `First_Amended` | string | Yes | Earliest amending Act, e.g. `No 139 of 1987`. |
-| `Last_Amended` | string | Yes | Most recent amending Act. |
-| `Amending_Acts` | string | Yes | Distinct amending Acts in order, ` \| `-separated. |
-| `History_Notes` | string | Yes | Chronological reconstructed notes: `Amended by No 139 of 1987, effective 18 Dec 1987 \| Amended by No 145 of 1995, …`. |
-| `Source_URL` | string | No | The provision's `/latest/text#{provision}` URL. |
+**The data, schema and column names are unchanged** — only the repo and the config names:
 
+| Was | Now |
+|---|---|
+| `load_dataset("simplelex/ATO-Australian-Tax-Law-Dataset", "frl_principal_legislation")` | `load_dataset("simplelex/Australian-Tax-Legislation-and-Amendment-History", "principal_legislation")` |
+| `load_dataset("simplelex/ATO-Australian-Tax-Law-Dataset", "frl_legislation_history")` | `load_dataset("simplelex/Australian-Tax-Legislation-and-Amendment-History", "amendment_history")` |
+| `load_dataset("simplelex/ATO-Australian-Tax-Law-Dataset", "frl_legislation_with_history")` | `load_dataset("simplelex/Australian-Tax-Legislation-and-Amendment-History", "legislation_with_history")` |
 
 ---
 
 ## Use Cases
 
-- **Fine-tuning tax LLMs** — 60,000+ structured Australian tax law documents with rich reasoning fields (`Reasons_for_Decision`, `ATO_View_of_Decision`) make ready-made supervised fine-tuning examples for legal and tax domain LLMs; ideal training data for ITAA 1997 and GST Act specialists
+- **Fine-tuning tax LLMs** — 67,000+ structured Australian tax law documents with rich reasoning fields (`Reasons_for_Decision`, `ATO_View_of_Decision`) make ready-made supervised fine-tuning examples for legal and tax domain LLMs; ideal training data for ITAA 1997 and GST Act specialists
 - **Legal RAG pipelines** — each row is a self-contained retrieval unit; chunk on `Ruling`, `Reasons_for_Decision`, or `Compliance_Approach` for high-precision retrieval over Australian tax law; compatible with any vector store or RAG framework
 - **Tax research automation** — query and filter across all ATO document types by `Document_Type_Code`, `Is_Withdrawn`, and `Date_of_Issue` to track policy evolution or surface current binding obligations automatically
 - **Legal NLP** — classification, summarisation, and named-entity recognition on Australian tax law; well-suited to legal-NLP, domain-specific NLP research, and text-retrieval benchmarking
 - **Legislative graph construction** — explode `Legislative_References` to build provision co-citation networks across ITAA 1997, ITAA 1936, GST Act, and more
 - **Compliance tooling** — filter on `Document_Type_Code` + `Is_Withdrawn == False` to surface current binding obligations; combine with `ATO_View_of_Decision` in DIS records to identify contested positions
-- **Temporal legislation models** — train/evaluate models on dated amendment events (`Commencement`, `Amending_Act_Year`) for legislative change prediction, version diffing, or "law as at date X" retrieval
-- **Citation with provenance** — pair `Source_URL` + `History_Notes` so generated tax answers cite the current provision *and* its amendment lineage and commencement date
+- **Grounded answers over statute and guidance together** — join `Relevant_Legislative_Provisions` here to `Provision_Key` in the [legislation dataset](https://huggingface.co/datasets/simplelex/Australian-Tax-Legislation-and-Amendment-History) so a generated answer can cite the ATO's interpretation *and* the provision text it interprets, with the amendment history behind it
 
 ---
 
@@ -557,12 +510,11 @@ This dataset is free. If it saves you time on data engineering, a coffee is appr
 
 ## Source & Licensing
 
-This dataset draws on **two official Commonwealth sources**, both © Commonwealth of Australia:
+**Source:** the [ATO Legal Database](https://www.ato.gov.au/single-page-applications/legaldatabase#Law) (ato.gov.au), © Commonwealth of Australia, made available under the [Creative Commons Attribution 3.0 Australia licence](https://creativecommons.org/licenses/by/3.0/au/deed.en).
 
-- **ATO Legal Database** ([ato.gov.au](https://www.ato.gov.au/single-page-applications/legaldatabase#Law)) — the rulings, advice, determinations, alerts, DIS, PS LA and legislative-instrument datasets. Made available under [Creative Commons Attribution 3.0](https://creativecommons.org/licenses/by/3.0/).
-- **Federal Register of Legislation** ([legislation.gov.au](https://www.legislation.gov.au)) — the principal-legislation, amendment-history and history-notes datasets (`frl_*`). Made available under [Creative Commons Attribution 4.0](https://creativecommons.org/licenses/by/4.0/). The history notes are **reconstructed in our own wording from the FRL's Crown-copyright compilation endnotes**.
+The licence permits commercial use, redistribution and adaptation with attribution. This structured compilation is published by [SimpleLex](https://huggingface.co/simplelex) under the same Creative Commons terms.
 
-Both source licences permit commercial use with attribution. This structured compilation is published by [SimpleLex](https://huggingface.co/simplelex) under the same Creative Commons terms.
+Legislation sourced from the Federal Register of Legislation is published in the [companion repo](https://huggingface.co/datasets/simplelex/Australian-Tax-Legislation-and-Amendment-History) under CC BY 4.0, with the FRL's own required attribution wording — it is licensed differently from the ATO content here, which is why the two are separate datasets.
 
 ---
 
@@ -571,10 +523,10 @@ Both source licences permit commercial use with attribution. This structured com
 ```bibtex
 @dataset{simplelex_ato_rulings_2026,
   author    = {SimpleLex},
-  title     = {ATO Tax Legal Rulings — Structured AI Dataset},
+  title     = {ATO Rulings \& Guidance — Australian Tax Law, Structured for AI},
   year      = {2026},
   publisher = {Hugging Face},
-  url       = {https://huggingface.co/datasets/simplelex/ATO-Australian-Tax-Law-Dataset}
+  url       = {https://huggingface.co/datasets/simplelex/ATO-Australian-Tax-Rulings-and-Guidance}
 }
 ```
 
@@ -582,17 +534,21 @@ Both source licences permit commercial use with attribution. This structured com
 
 ## Terms of Service
 
-**Last updated:** June 2026
+**Last updated:** July 2026
 
 ### What this product is
 
-The Aussie Tax Legal Database is a structured dataset of publicly available legal documents
-published by the Australian Taxation Office (ATO) at ato.gov.au. Documents include Edited
-Private Advice, Public Rulings, Determinations, ATO Interpretive Decisions, Practical
-Compliance Guidelines, Taxpayer Alerts, Decision Impact Statements, and Law Administration
-Practice Statements. It also includes the principal Acts the ATO administers, with reconstructed
-amendment-history notes, sourced from the Federal Register of Legislation (legislation.gov.au).
-All datasets are compiled into machine-readable CSV and NDJSON format.
+A structured dataset of publicly available legal documents published by the Australian Taxation
+Office (ATO) at ato.gov.au. Documents include Edited Private Advice, Public Rulings,
+Determinations, ATO Interpretive Decisions, Practical Compliance Guidelines, Taxpayer Alerts,
+Decision Impact Statements, Law Administration Practice Statements, legislative instruments, and
+the ATO's register of advice still under development. All datasets are compiled into
+machine-readable CSV and NDJSON format.
+
+The principal Acts the ATO administers, with reconstructed amendment-history notes sourced from
+the Federal Register of Legislation, are published as a
+[separate dataset](https://huggingface.co/datasets/simplelex/Australian-Tax-Legislation-and-Amendment-History)
+under its own licence and terms.
 
 ### Permitted use
 
@@ -604,11 +560,8 @@ appreciated but not required for the compilation itself.
 
 The underlying ATO documents are published under the
 [Creative Commons Attribution 3.0 Australia licence](https://creativecommons.org/licenses/by/3.0/au/deed.en).
-The legislation datasets (`frl_*`) derive from the Federal Register of Legislation under the
-[Creative Commons Attribution 4.0 licence](https://creativecommons.org/licenses/by/4.0/); the
-amendment-history notes are reconstructed from the FRL's Crown-copyright compilation endnotes. The
-Commonwealth retains copyright in the original materials. This dataset is a structured compilation
-and does not claim copyright in the original source material.
+The Commonwealth retains copyright in the original materials. This dataset is a structured
+compilation and does not claim copyright in the original source material.
 
 ### Not legal or tax advice