Access to timely, accurate and authoritative legal information, both digital and a small amount of hard copy formats, has proven to be critical to many ATO staff, particularly for research on:

Australian income tax law and superannuation
Australian revenue products
Australian state and territory legislation
international tax law and other legal information,
revenue products in countries with similar legal systems to Australia, and
other areas of interest to the ATO and its work.
 This type of information has been required for:

interpreting, implementing and administering the law correctly
making technical decisions
providing members of the public with access to some legal information via the Legal Data