School of Law - Research
Faculty of Business and Law
General | Databases | Tax Office Rulings | GST | Cases | Legislation
See also other jurisdictions
ATO Law
Australian Taxation Office legal database - includes legislation and rulings
Australasian Tax Teachers' Association (ATTA)
Includes conference information, conference papers and a newsletter.
Australian Securities and Investments Commission
Searching and lodging, information for companies, small business, policy & Practitioners, changes to the law, publications, media and information releases, CLERP, FAQ's, information about ASIC and more.
Australian Society of CPA's
This site contains information about the Society, a library section (including a search facility, new on the net - including new ATO rulings, magazine rack, society publications, taxation, standards and ED's, links and contact information), business tools (some of which is limited to members only) and tax reform information(divided into sections on ASCPA tax policy framework, GST, business tax reform, other tax reform, key dates, media releases and links to other sites).
Australian Taxation Office (ATO)
Divided into sections for the tax practitioner, business and individual, it contains a taxpayer's charter, what's new section, media (contacts, media releases and speeches), links (government, prime minister, international), information about the site, and information about the ATO (ATO locations, contacting the ATO, ATO plan, annual report, management and career and tender opportunities). The 'individuals" section contains the following sections: what's new for individuals, electronic forms, health and family, investments, new government initiatives, publications, paying tax, superannuation, tax pack '99, tax reform and useful tools and information and a student section (including recruitment information, tax history, HECS information, student financial supplementary schemes, teaching with the tax files, the commissioner's award for research and a section headed 'what are taxes?'.
Australian Taxation Studies Program (ATAX)
At the University of NSW - this contains information about ATAX, course information, 'what's on', GST information, staff and student information.
Department of Treasury Web Service (Australia)
Informatin divided into four sections: Corportate, Published Information (including bills, legislation, media releases, speeches and other publications), Business and Links
OzTax - Australian Taxation Index
Includes tax search engines, links to organisations - state and federal tax offices - research links, forms and publications, superannuation information, international tax information, legislation, case law, tax office rulings, bills, explanatory memoranda and second reading speeches, hansard and proposed amendments. This site now also includes an International Tax Index.
Review of Business Taxation
From the Department of Treasury - according to this site it will 'progressively updated with further information about The New Business Tax System.' It includes fact sheets on the new Business Tax System, media releases, publications, seminars, submissions, profiles and links.
Shaddock and Spence - Accountants
This firm's website contains information about the firm as well as some useful tax articles - from 1998. It also contains some useful tax-related links.
Taxation Information Page
LaTrobe University - links to committee papers, relevant articles, GST issue guidelines, FAQ's and other links.
Taxation Institute of Australia
Includes a facility to find a tax specialist, recruitment information, seminars and events information, Press Releases, Institute news, membership information, the latest information on the GST and other tax links for around the world
ATP Taxpoint
Contains full text tax legislation as well as tax rulings and determinations and explanatory memoranda.
Australian Federal Tax Reporter (CCH)
'Contains annotated commentary on the Income Tax Assessment Act 1997, full text of the 1936 Act, the Taxation Administration Act, fringe benefits tax legislation, superannuation legislation, rating Acts, Crimes (Taxation Offences) Act, Financial Transations Reports Act, Administrative Appeals Tribunal Act and conversion tables comparing the 1936 and 1997 Tax Acts.'
Australian Fringe Benefits Tax Guide for Employers (CCH)
'Covers the operation of the fringe benefits tax (FTB) system including types of fringe benfits and the requirements for FTB compliance, full text of FBT legislation as well as all official rules and determinations, commentary on types of benefits, reports of recent cases and proposed legislative changes.'
Australian Income Tax Bills (CCH)
Contains full text of Income Tax Bills, explanatory memoranda and Second Reading Speeches, text of amendments made to Bills during their passage through Parliament.
Australian International Tax Agreements (CCH)
Commentary on all of Australia's international tax agreements.
Australian Payroll Tax Manual (CCH Subscription Service)
State by State guides to the laws on payroll tax with text of legislation and commentary.
Australian Tax Cases (CCH Subscription Service)
Full text of all relevant tax cases released by the Courts and the Administrative Appeals Tribunal.
Australian Income Tax Legislation (CCH Subscription Service)
'Full text of the Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transnational Provisions) Act 1997, Income Tax Regulations, Taxation Administration Act, fringe benefits tax legislation, Rating Acts, relevant superannuation legislation, Crimes (Taxation Offences) Act, Adminstrative Decisions (Judicial Review) Act'.
ATP Taxpoint
Contains full text tax legislation as well as tax rulings and determinations and explanatory memoranda.
Public determinations
From the Tax office
A New Tax System
Government site - includes information for businesses (including non-profit), tax practitioners and individuals.
A New Tax System (Goods and Services Tax) Act 1999 (Cth) (at Scaleplus)
A New Tax System (Goods and Services Tax Administration) Act 1999 (Cth) (at Scaleplus)
ATP Taxpoint
Contains full text tax legislation as well as tax rulings and determinations and explanatory memoranda.
Law Institute of Victoria - GST Information and Resources
Links to relevant sites.
Australian Tax Cases (CCH Subscription Service)
Full text of all relevant tax cases released by the Courts and the Administrative Appeals Tribunal.
You can search for relevant cases at the ATO office
Case summaries divided by subject are also available at the ATO office
The following cases are available from AustLII
Australian Income Tax Bills (CCH)
Contains full text of Income Tax Bills, explanatory memoranda and Second Reading Speeches, text of amendments made to Bills during their passage through Parliament.
Australian Income Tax Legislation (CCH Subscription Service)
'Full text of the Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transnational Provisions) Act 1997, Income Tax Regulations, Taxation Administration Act, fringe benefits tax legislation, Rating Acts, relevant superannuation legislation, Crimes (Taxation Offences) Act, Adminstrative Decisions (Judicial Review) Act'.
