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README.md
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@@ -32,6 +32,10 @@ configs:
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data_files:
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- split: train
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path: legislative_instruments_all.jsonl
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- config_name: frl_principal_legislation
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data_files:
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- split: train
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- [Decision Impact Statements](#6-decision-impact-statements-decision_impact_statements)
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- [Law Administration Practice Statements](#7-law-administration-practice-statements-law_admin_practice_statements)
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- [Legislative Instruments](#8-legislative-instruments-legislative_instruments)
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- [
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- [
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- [Legislation
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- [Use Cases](#use-cases)
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- [Limitations](#limitations)
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- [Support the Project](#support-the-project)
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| `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` |
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| `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` |
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| `legislative_instruments` | Legislative Instruments (OPS) — instruments, determinations, and notices made under tax legislation | ~950 | All years | `legislative_instruments_all.csv` | `legislative_instruments_all.jsonl` |
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| `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` |
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| `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` |
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| `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` |
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# Available configs: edited_private_advice · ato_interpretative_decisions · public_rulings
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# practical_compliance_guidelines · taxpayer_alerts · decision_impact_statements
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# law_admin_practice_statements · legislative_instruments ·
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# frl_legislation_history · frl_legislation_with_history
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```
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### Option B — NDJSON via pandas
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---
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### 9.
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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.
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| `Text` | string | Yes | Full operative text (subsections/notes/tables concatenated). `*` marks defined terms (FRL convention). Genuinely empty for reserved/"Map of…" navigational sections. |
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| `Source_URL` | string | No | `https://www.legislation.gov.au/{Act_FRL_Id}/latest/text#{provision}`. |
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###
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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)
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| `History_Note` | string | No | Reconstructed note, e.g. `Amended by No 124 of 2013, effective 30 June 2013`. |
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| `Source_URL` | string | No | Stable per-event URL (resume key). |
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###
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**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.
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data_files:
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- split: train
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path: legislative_instruments_all.jsonl
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- config_name: advice_under_development
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data_files:
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- split: train
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path: advice_under_development_all.jsonl
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- config_name: frl_principal_legislation
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data_files:
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- split: train
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- [Decision Impact Statements](#6-decision-impact-statements-decision_impact_statements)
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- [Law Administration Practice Statements](#7-law-administration-practice-statements-law_admin_practice_statements)
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- [Legislative Instruments](#8-legislative-instruments-legislative_instruments)
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- [Advice under Development](#9-advice-under-development-advice_under_development)
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- [Principal Legislation](#10-principal-legislation-frl_principal_legislation)
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- [Legislation Amendment History](#11-legislation-amendment-history-frl_legislation_history)
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- [Legislation + History Notes](#12-legislation--history-notes-frl_legislation_with_history)
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- [Use Cases](#use-cases)
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- [Limitations](#limitations)
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- [Support the Project](#support-the-project)
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| `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` |
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| `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` |
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| `legislative_instruments` | Legislative Instruments (OPS) — instruments, determinations, and notices made under tax legislation | ~950 | All years | `legislative_instruments_all.csv` | `legislative_instruments_all.jsonl` |
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| `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` |
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| `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` |
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| `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` |
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| `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` |
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# Available configs: edited_private_advice · ato_interpretative_decisions · public_rulings
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# practical_compliance_guidelines · taxpayer_alerts · decision_impact_statements
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# law_admin_practice_statements · legislative_instruments · advice_under_development
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# frl_principal_legislation · frl_legislation_history · frl_legislation_with_history
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```
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### Option B — NDJSON via pandas
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---
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### 9. Advice under Development (`advice_under_development`)
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The ATO's public register of the public advice and guidance it is **currently developing** — the pipeline behind the other splits. Sourced from the [Advice under development program](https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program) pages rather than the Legal Database. One row per advice *product*: a single `[NNNN]` issue often covers several products (draft Determination, final Ruling, Practice Statement) with separate expected completion dates, so `Issue_Number` is **not** a primary key — key on `Source_URL`.
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Advice is removed from this split once the document it produces is published to the ATO Legal Database, so it always describes work still in progress.
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| Column | Type | Nullable | Description |
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| `Issue_Number` | string | No | The ATO's `[NNNN]` issue id, e.g. `4253`. Shared across the products under one issue, and recycled — an issue can have completed and in-progress products at once. |
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| `Issue_Title` | string | No | Issue heading, e.g. `Payday Super`. |
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| `Issue_Marker` | string | Yes | The ATO's own `[new]` / `[updated]` flag on the heading; blank when neither. |
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| `Category` | string | No | Grouping page: `GST`, `Income tax`, `Superannuation`, `International`, `Capital gains tax`, `Excise`, `FBT`, `Administration`, `Not-for-profit sector`, `Trust-specific`. |
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| `Category_Slug` | string | No | URL slug of the grouping page. |
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| `Advice_Sequence` | string | No | 1-based index of this product within its issue. |
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| `Advice_Count` | string | No | Number of products under the issue. |
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| `Advice_Type` | string | Yes | Product being developed, e.g. `Final Goods and Services Tax Ruling`, `Draft Practical Compliance Guideline`, `Addendum to Taxation Ruling`, `Decision impact statement`. Blank for the few issues whose Title block opens with the descriptive title instead. |
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| `Advice_Title` | string | Yes | Descriptive title the finished document will carry. |
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| `Is_Draft_Product` | boolean | No | `True` when the product itself is a draft (as opposed to a final or an addendum). |
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| `Purpose` | string | Yes | Purpose block, paragraphs and list items ` \| `-joined. |
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| `Expected_Completion` | string | Yes | Expected completion, e.g. `July 2026`, `To be advised`. |
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| `Comments` | string | Yes | Consultation status — which draft published when, and whether the comments period is open or closed. |
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| `Contact` | string | Yes | Raw contact block as published. Occasionally empty at the source. |
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| `Contact_Name` | string | Yes | Pipe-separated contact names. Blank where the ATO gives only a shared mailbox. |
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| `Contact_Business_Line` | string | Yes | Pipe-separated ATO business lines, aligned with `Contact_Name`. |
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| `Contact_Phone` | string | Yes | Pipe-separated phone numbers. |
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| `Contact_Email` | string | Yes | Pipe-separated email addresses. |
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| `Referenced_Documents` | string | Yes | Legal Database references named by the product, e.g. `GSTR 2026/D1 \| GSTR 2017/1`. Joins to `Document_Reference` / `PCG_Number` / `Statement_Reference` in the other splits. Usually a document reference; occasionally the ATO's descriptive link label (e.g. `Decision impact statement`), in which case `Referenced_Document_IDs` is the machine-usable value. |
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| `Referenced_Document_IDs` | string | Yes | Matching ATO docids, e.g. `DGS/GSTR2026D1/NAT/ATO/00001`. |
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| `Referenced_Document_URLs` | string | Yes | Matching Legal Database URLs. |
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| `Related_Links` | string | Yes | Non-Legal-Database links (consultation pages, web guidance). |
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| `Development_Status` | string | No | Always `Under development` — published advice is filtered out. |
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| `Page_Last_Updated` | string | Yes | ISO timestamp the grouping page was last modified. |
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| `Source_URL` | string | No | Grouping page URL plus the issue anchor (and `-<n>` for multi-product issues). Primary key. |
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| `Unmatched_Content` | string | Yes | Fallback capture: any block not claimed by the structured fields, ` \| `-joined. Usually empty. |
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---
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### 10. Principal Legislation (`frl_principal_legislation`)
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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.
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| `Text` | string | Yes | Full operative text (subsections/notes/tables concatenated). `*` marks defined terms (FRL convention). Genuinely empty for reserved/"Map of…" navigational sections. |
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| `Source_URL` | string | No | `https://www.legislation.gov.au/{Act_FRL_Id}/latest/text#{provision}`. |
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### 11. Legislation Amendment History (`frl_legislation_history`)
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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)
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| `History_Note` | string | No | Reconstructed note, e.g. `Amended by No 124 of 2013, effective 30 June 2013`. |
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| `Source_URL` | string | No | Stable per-event URL (resume key). |
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### 12. Legislation + History Notes (`frl_legislation_with_history`)
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**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.
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