Topic Research Guides: Taxation

Taxation texts are available online.

Use Library Search to search by title or subject.

Most texts are available as ebooks.

Some texts include:

• Australian Capital Gains Tax Planner
• Australian FBT Commentary
• Australian Income Tax Guide
• Australian Master Tax Guide
• Australian Tax Cases
• Fundamental Tax Legislation
• Principles of Taxation Law
• Tax Questions and Answers

CCH iKnowConnect​ has the most comprehensive Australian taxation commentary.​

A brief history of Australia's tax system (2006)

Key Databases

• CCH iKnowConnect
• AustLII
• EBSCOhost Business Source Ultimate
• Informit
• Lexis Advance
• ProQuest
• Westlaw Australia

Key Journals

• Australian Tax Forum 
• Australian Tax Review
• eJournal of Tax Research
• Journal of Australian Taxation
• Journal of the Australasian Tax Teachers Association
• Revenue Law Journal
• Tax Specialist
• Taxation in Australia

• Taxation Review Committee, Full Report (1975) (Asprey Report)
• Review of Business Taxation, Report — A Tax System Redesigned: More Certain, Equitable and Durable (1999) Ralph Review of Business Taxation
• Australia's Future Tax System Review (2009) (Henry Tax Review)
• Re:think: Tax Discussion Paper (2015)

Carling, Robert, 'The unfinished business of Australian income tax reform'  in Robert Carling (ed), Taxploitation II: Tax Reform for Incentive, Productivity and Economic Growth (Centre for Independent Studies, 2011),19

Edmonds, Richard, 'A judicial perspective on tax reform' (2011) Melbourne University Law Review 35(1) 236

Henry, Ken, 'Tax reform: Opportunities and Challenges' (Speech, ATAX Conference, 21 June 2010) 

Hewson, John, 'The Politics of Tax Reform in Australia' (2014) 1(3) Asia & the Pacific Policy Studies 590

Kenny, Paul, 'Post Implementation Reviews of Recent Australian Tax Reform' (2012) Journal of the Australasian Tax Teachers Association 7(1) 79

Tax Design Review Panel, Better Tax Design and Implementation: A Report to the Assistant Treasurer and Minister for Competition Policy and Consumer Affairs (Report, 30 April 2009)

Key Australian legislation relating to taxation law:

• Income Tax Assessment Act 1936 (Cth)
• Income Tax Assessment Act 1997​ (Cth)

There are also specific legislation for different areas of taxationsuch as:

• Fringe Benefits Tax Act 1986​ (Cth)
• Fuel Tax Act 2006 (Cth)
• A New Tax System (Goods and Services Tax) Act 1999​ (Cth)

• Taxation Administration Act 1953 (Cth)

Use Legify to find authoritative versions of legislation from Australian jurisdictions.

Source legislation from:

• Federal Register of Legislation 
• Western Australian Legislation

Other resources relating to legislation:

• vLexJustis
• LawNow Legislation from Lexis Advance - drill down to a section and click the >> to find related commentary or cases.

You can find taxation law cases from:

• CCH iKnowConnect
• AustLII
• Lexis Advance
• Westlaw Australia

Relevant Australian Case Citators

• CaseBase from Lexis Advance: a citation and abstract service to Australian case law, links to some fulltext.

• Westlaw Australia: Content type: Cases: a subject index and citator for Australian case law, links to some fulltext.

• CCH iKnowConnect: includes a range of Australian decisions from a number of practice areas.

• AustLII: free full text access to Australian medium neutral citation versions and unreported judgments.

• LawCite: a free, automatically generated Australian and international legal case and journal article citator.

• Jade: free database and current awareness service of Australian case law

Relevant UK Case Citators

• Westlaw UK: access to UK and EU legal materials including cases

• BAILII: free full text access to British, Irish, EU case law, legislation and law commission reports
• vLexJustis 
• ICLR: access full text authorised case law

Australian Taxation Office

ATO Legal Database

The Board of Taxation

Australian Taxation Law Library (AustLII)

Australian Bureau of Statistics