Australian Taxation Law
This guide will help you to find and use tools to research Australian Commonwealth, State/Territory and Local Government tax law.
If you are researching Australian international tax law, use the Australian international tax law page on the International Tax Law Research Guide:
To compare Australia's tax regime or individual taxes with those of other countries, see the Comparative Tax Law Research Guide:
Starting your research - texts and commentary
When starting your research, depending on your level of knowledge of the subject, we recommend you begin with:
1. brief subject overviews such as those provided by the Australian Taxation Office (ATO); and
2. by looking at recent scholarly secondary sources.
We recommend starting with:
- recent books. Most Australian general tax textbooks will provide an introduction to all tax topics and refer to legislation, significant cases and ATO tax rulings. As tax law is constantly changing, make sure you use only recently published books. These will often be in print in the High Use Collection in the Law Library.
- up to date online commentary, which will generally be more up to date than books. Commentary is usefully arranged by topic, and includes references to legislation and cases.
3. If you are looking for information on a specific tax law topic, we recommend academic journal articles - see the Journals page in this Guide.
For more information on approaching tax research see Barkoczy, 'Researching a Tax Problem', chapter 3 of Core Tax Legislation and Study Guide (OUP, 23rd ed, 2020) High Use KM 356 BARK
Core tax legislation & study guide by
Core Taxation Legislation and Study Guide is a reference text for students undertaking tax subjects. It provides curated extracts of legislation as well as useful guidance on study skills. Part 1: The Study Guide assists students to prepare for a tertiary taxation course and conduct basic taxation research. It refers to key reference material, including websites and research tools, and includes useful tips on study techniques, researching a tax problem, essay writing and presentation, answering taxation law exam questions and how to cite legislation, cases, articles, rulings and reports for assignments. Part 2: The Core Tax Legislation comprises selected extracts from relevant sections of taxation legislation and regulations. An essential resource, this text allows students to access the parts of the legislation they will need for a taxation law course in a time-saving and user-friendly way. Core Taxation Legislation and Study Guide 2022 is designed to be used in conjunction with Foundations of Taxation Law 2022.
Call Number: High Use KM 356 BARKPublication Date: 2022
Sources of Australian Taxation Law
Australian tax law is created by statute, so its primary source lies in legislation (Acts of Parliament and delegated legislation such as Regulations). However:
- Cases (tribunal and court decisions) interpret the legislation, and are a second source of tax law.
- Tax Rulings by the Commissioner of Taxation is a third source of tax rules in practice, if not strictly in law.
For more information on the sources of Australian tax law, see the latest edition of Kerrie Sadiq et al, Principles of Taxation Law (Thomson Reuters) chapter 1.
Principles of taxation law 2024 by
Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2024 brings much needed clarity to this area of law. Utilising many methods to make understanding this often daunting subject achievable, particular features of the 2023 edition include: seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; clearly structured chapters within those parts grouped under helpful headings; flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; an appendix containing all of the up-to-date and relevant rates; and the online self-testing component mentor, which provides questions for students of both business and law; Every major aspect of the Australian tax system is covered. Students completing courses to satisfy the Tax Practitioners Board will find all the material they need, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes. All chapters have been thoroughly updated to ensure contemporary issues are covered. Principles of Taxation Law 2024 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.
Call Number: High Use KM 356 PRINPublication Date: 2024
Sources of taxation revenue and power to tax by the three levels of government
Section 51(ii) of the Australian Constitution grants the Commonwealth the power to impose taxes, and to impose laws regarding the collection and administration of taxes. The Constitution also distributes taxing rights between the Commonwealth and the States. For example, by virtue of s 90, only the Commonwealth can impose customs and excise duties, whereas income tax can be levied by both the Commonwealth and the States. However, since 1942 only the Commonwealth imposes income tax, and this is by far the largest source of revenue for the Commonwealth Government.
Revenue to the States and Territories is from two sources: Commonwealth Government grants (under s 96 of the Australian Constitution) and appropriations, such as the goods and services tax (GST) - this is imposed and collected by the Commonwealth, and all GST revenue is distributed to State and Territory governments; and the imposition of State and Territory taxes. The taxes imposed by the States and Territories include duties, land tax and payroll tax, and various transaction-based (such as gambling) and industry taxes.
In the Northern Territory and all States, local (municipal) governments also impose taxes (the ACT has no local governments). These taxes are restricted to rates on property. Unlike Commonwealth and State taxing powers, the power of local governments to tax is not derived from the Australian Constitution - the Constitution does not mention or recognise this third tier of government. The local government sector is a statutory creation of the States and derives its powers from State and NT legislation. State Constitutions all recognise local governments (the NT does not have a constitution). State and Northern Territory legislation gives power to local governments to impose taxes. Local governments also receive grants from the Commonwealth to contribute to the provision of services, under the Local Government (Financial Assistance) Act 1995 (Cth).
- Taxation Revenue Key FiguresStatistics about taxation revenue collected by the various levels of government in Australia