This study guide has been designed to help you find information about taxation law in Australia. It provides links to a wide range of resources including both public domain websites and subscription databases available via the UTS Library. The guide also provides information on the particular online resources available via subsciption databases, such as the Australin Master Tax Guide, available via Intelliconnect (CCH). The guide also provides links to a range of services available via the Australian Taxation Office (ATO) website.
Databases
Intelliconnect
Includes:
- Australian Master Tax Guide (Includes archives)
- Fringe Benefits Tax guide
- GST in Practice: Transactions & Precedents
- Income Tax guide
- Superannuation Law
- Tax Library
- Tax Bills Annual Archive
ATO Legal Database
- Legislation and supporting material
- Public Rulings, Determinations and Bulletins
- Legislative Determinations
- ATO Interpretative Decisions
- Case Decision Summaries
- Law Administration Practice Statements
- Taxpayer Alerts
- Tax related case law
- Decision Impact Statements
- ATO Policy Papers
- ATO Superannuation Circulars
- Freedom of Information Index
- Schedule of Documents Containing Precedential ATO Views
Thomson
Tax and Accounting Online includes:
- Tax News
- Legislation, Bills, Guidelines, Australian Tax Reports
- Tax Anaylitical Services Australian GST Handbook, Australian Tax handbook, Australian GST Journal, Copper's TLIP, InTax, International Agreements
- Australian Tax office materials - cases, rulings, circulars
- Superannuation & Financial Services
Legislation
Australian Taxation Office
Legislation and supporting material
Intelliconnect
Federal Tax legislation available via Intelliconnect
LawLex
Taxation Legislation
Tax Cases
Australian Tax Cases ATC (CCH) available via Intelliconnect
- Australian Tax Reports
- ATO: Rulings & Determinations
- ATO: Case Decisions Summaries
- ATO: Case Judgements
To search for cases across a range of subjects, reports or courts use:
International Tax Agreements
International Tax Agreements Act 1953 available via Intelliconnect
International Tax Agreements Commentary available via Intelliconnect
Includes the International Tax Agreements Act 1953, which gives legal force to the tax conventions and agreements which Australia has concluded with other countries. It also contains the current version of the OECD Model Tax Convention on Income and Capital
Tax Commentary
All available via Intelliconnect
- Fringe benefits Tax Commentary
- Australian Income tax guide
- Superannuation Commentary
Handbooks Online
Australian Master Tax Guide available via Intelliconnect
2006/07 Australian Master Superannuation Guide available via Intelliconnect
Journals/Bulletins
- Tax Week CCH available via Intelliconnect
- Australian Super News available via Intelliconnect
- Australian Tax Forum
- Australian Tax review
- Journal of Australian Taxation
Journal Database: AATD
Australian Accounting and Taxation Database
Indexes articles from published and unpublished material on accounting and tax.
Source documents include Australian journals, conference papers and academic research papers.
Books
Australian Taxation Law , Woellner, Barkoczcy, Murphy and Evans, CCH
346.52 WOEL
Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, Coleman, Hart, and McKerchar and Ting, Thomson ATP
346.5311 COLE Australian Tax Casebook CCH
346.53 BARK
Concise Income Tax, Julie Cassidy Federation Press
346.523 CASS
Core Tax Legislation and Study Guide , CCH.
346.52 CORE
Fundamental Tax Legislation L Deutsch, Thomson ATP
346.52 FUND
Income Tax: Text, Materials and Essential Cases, Kobetsky, O'Connell and Stewart, 6th Edition, 2006 Federation Press
346.523 KOBE
Barrett & Green'sPrinciples of Taxation, Hart and Coleman, Thomson ATP
346.5311 KEMP (ED.5)
Tax Questions and Answers, Fisher and Hodgson, Thomson ATP
346.52 WALL
