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Australian Taxation Law

 


Commentary

The following up-to-date commentary resources are arranged by topic, and include references to legislation, ATO rulings and cases, as well as useful practical tools such as tax rates and tables, 'ready reckoner' calculators, depreciation rates, calendars and checklists. All platforms can be searched or browsed by topic.

CCH iKnowConnect

The Wolters Kluwer CCH iKnowConnect platform includes useful and concise introductory commentary on Commonwealth and State/Territory tax topics. The commentary includes:

  • Australian Premium Master Tax Guide (all Commonwealth and State/Territory tax topics)
  • Australian FBT Commentary
  • Australian GST Guide Commentary
  • Australian Capital Gains Tax Planner
  • Duties commentary (For all States and Territories, excluding Qld, SA and NT)
  • Individual State and Territory payroll tax commentary and rulings
    • Payroll tax comparative tables
  • NSW land tax commentary, rulings and legislation

 

Checkpoint

The Checkpoint Research Platform includes up-to-date commentary on Commonwealth tax topics, including:

  • Australian Tax Handbook (income tax)
  • Australian CGT Handbook & Capital Gains Tax Commentary
  • Fringe Benefits Tax Commentary
  • Australian GST Handbook & GST Commentary
  • Australian Superannuation Practice - Commentary

 

Lexis+ Australia

Lexis+ Australia includes up-to-date detailed commentary on Australian Stamp Duties Law (stamp duties are levied by the states and territories). Lexis+ Australia also includes all relevant state revenue circulars, rulings and precedents that are issued by state revenue authorities, as well as relevant state legislation, including debits tax legislation. Alerts can be set up for changes in legislation, for important new cases and for regular update bulletins.


Recent Books

The following are examples of general books on Australian tax law that provide analysis of relevant legislation, case law and ATO rulings, and cover income tax, superannuation, the goods and services tax, fringe benefits tax and state taxes, as well as the operation of the tax administration system. As tax law is constantly changing, make sure you use only recently published books. 

New editions are often published annually and the recent editions will probably be located in the High-Use collection in the Law Library. If not in High Use, tax books are kept in a separate TAX collection on Level 5, and may also be available as ebooks (although ebooks on the topic are often out of date), so check the catalogue.