Taxation law
Commentary
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Australian Stamp Duties Law (via LexisNexis)The Australian Stamp Duties Law database contains the relevant legislation, rulings and commentary in relation to stamp duties, financial institutions duty, and debits tax for all the Australian state and territory jurisdictions. All relevant state legislation is reproduced, with circulars, rulings and precedents issued by the state revenue authorities. The topic-based commentary provides detailed analysis by stamp duties experts.
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Checkpoint (Thomson Reuters LBC)Previously Tax and Accounting Online. This service combines more than 50 databases including: News services covering the latest tax news and issues; Tax commentaries covering taxes such as capital gains, superannuation and fringe benefits tax; Analytical services covering commentary-style services for a detailed understanding of federal taxation law; Source materials covering primary materials such as legislation, cases, rulings, bills and explanatory memoranda.
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Duties legislation Queensland (via Westlaw AU)A reference work that deals with all aspects of the administration and application of the Duties Act 2001 (Qld) and the Taxation Administration Act 2001 (Qld) and their regulations. It provides a detailed analysis of both the application of duties law and revenue rulings that are issued by the government. It contains all legislation relevant to duties and contains revenue rulings, practice directions, information sheets and forms.
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Tax Library (via CCH IntelliConnect)Coverage includes Australian Capital Gains Tax, Australian Federal Income Tax (1936 & 1997), Australian Fringe Benefits Tax, Australian Master Tax Guide, Australian Taxation Rulings, Australian Tax Cases and Australian Tax Week.
Legal Encyclopaedias
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Halsbury's Laws of Australia (via LexisNexis)See Chapter 405 "Taxation and Revenue". This title states the law relating to the taxation and revenue law in Australia as well as taxation liability for international transactions and customs. Its coverage includes assessable income, deductions, taxable entities, tax accounting, anti-avoidance provisions as well as tax administration. Specific taxes, such as capital gains tax, fringe benefits tax, goods and services tax and various State taxes are also addressed, as is the taxation of superannuation.
Key Websites
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ATO Legal DatabaseThe Legal Database is a collection of legal and policy information. Here you have access to much of the material the tax office uses when making decisions.
Legislation
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TimeBase Income Tax Point-in-Time ServiceThis TimeBase Point-in-Time Service allow users to view past, present and future legislation for Australian income tax law.
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TimeBase GST Point-in-Time ServiceThis TimeBase Point-in-Time Service allow users to view past, present and future legislation for Australian GST law.
