The reports and databases listed in the box below have selective coverage - that is, not all cases are included. To find all Australian tax cases on a topic, and to find the MOST RECENT cases, use BarNet JADE's Advanced Search (open access) to search for cases on a particular tax topic. Either:
There are several Australian specialist tax report series and databases that include selected cases on all tax matters - these are usually arranged by court and date, and can be searched by keywords:
The ATO Legal Database (open access):
Australian Tax Reports (ATR) (vol 1 (1969)) to current) on WestlawAu (UniMelb staff & student access)
Checkpoint Cases (UniMelb staff & student access) include:
GST Cases - all GST-related cases that have been reported in the Australian Tax Reports
recent unreported GST cases and unreported tax cases that will end up in Australian Tax Reports. These cases can be searched (but only as a free text search in the full text of the case), or browsed by eg: year, court etc. To browse, scroll to the bottom of the search screen.
Latest Tax & GST Headnotes - part of the Australian Tax Reports online service. It provides users with access to headnotes for recent tax and GST decisions by the High Court, Federal Court, Supreme Courts, District Courts, and relevant state and federal tribunals. The headnotes are published as soon as they're available, prior to their publication in the Australian Tax Reports.
See also up to date tax casebooks, which typically provide the basic facts of cases and critical parts of the judgments. For example, see:
To find cases that interpret or discuss specific legislation and / or legislative provisions in Commonwealth, State and Territory Acts:
1. Use CASES databases in the following resources to search for the provision / section:
2. Use LEGISLATION databases and print tools that provide access to cases on each provision: