Bachelor of Laws: Taxation Law
Prescribed Texts - Online
- Prescribed Texts
- Textbooks
- Laws of Australia - Legal Encyclopaedia
- Halsbury's Laws of Australia - Legal Encyclopaedia
- Taxation Law Resources on CCH Intelliconnect
- Taxation Law Resources on Checkpoint (previously Tax and Accounting Online)
- Additional Taxation Law Resources
- Journals in Print and Online
- Related Subjects in VU Catalogue
- Tax Law Web Sites
Prescribed Text - Online
Textbooks
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Australian tax analysis : cases, commentary, commercial applications and questions by Call Number: KM 337.11 K1 COLISBN: 9780864607836 -
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Australian tax handbookCall Number: KM 337.11 K1 BUTISBN: 97808646699213Also available online in full-text -
Core tax legislation & study guide 2020 by Call Number: km 356 CORISBN: 9780190323776Publication Date: 2020 -
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Income tax : text, materials and essential cases by Call Number: KM 337.11 K1 KOBISBN: 9781862879928 -
Income taxation : commentary and materials by Call Number: KM 337.11 K1 COOISBN: 9780864608345Publication Date: 2017 8th ed
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Taxation
A compulsory exaction of money by a government for public purposes, being neither a pecuniary penalty nor a fee for services rendered. Taxation in Australia is levied at three levels of government: Federal, State, and local. Federal taxes include income tax, fringe benefits tax, goods and services tax, sales tax, customs and excise duty, and departure tax. State taxes include land tax, payroll tax, stamp duty, financial institutions duty, and debits tax. Local government taxes include property rates. Taxes may be classified as either progressive, regressive, or proportional. Taxes on income such as wages, salaries, profits, dividends, rent and interest, and on capital gains, are known as direct taxes. Taxes on commodities or services are known as indirect taxes.
(Encyclopaedic Australian Legal Dictionary, 2016)
Laws of Australia - Legal Encyclopaedia
Halsbury's Laws of Australia - Legal Encyclopaedia
Taxation Law Resources on CCH Intelliconnect
CCH is a legal publisher that produces a collection of taxation law resources including:
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Australian Federal Income Tax Reporter (ITAA 1997)A comprehensive annotated commentary service including both the text of the legislation & detailed commentary on a section-by-section basis.
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Australian Income Tax BillsReference service which includes upcoming changes to income tax laws - includes amending Bill, Explanatory Memoranda & the Second Reading Speech.
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Australian Tax CasesFull text from 1969+
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Australian Tax Office RulingsProvides coverage the the official income tax & related rulings & determinations from the ATO.
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Australian Master GST GuideProvides the most comprehensive commentary available on the operation of the GST as well as the full text of GST legislation, ATO rulings and relevant cases.
Taxation Law Resources on Checkpoint
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Tax RulingsLatest Tax Rulings issued by the Tax Office.
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Australian Tax ReportsFull text from v.1, 1970+
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Tax Bills & EM'sTax Bills and EMs is a comprehensive collection of tax-related Bills introduced into Parliament. It includes explanatory material, second reading speeches and ATO summaries. Summary pages provide an overview of the purpose and effect of each Bill and regular updates on the progress of Bills through Parliament alert the status of key amendments.
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Latest Tax NewsDaily tax news service, providing a snapshot of all Federal and State tax and related developments.
Additional Taxation Law Resources
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College of Law Practice Papers (Taxation) - Lexis AdvancePractice Paper T101 Income Tax
Practice Paper T102 Capital Gains Tax
Practice Paper T103 Goods and Services Tax — The Basic Concept -
Australian Tax Office Legal DatabaseProvides access to a collection of legal and policy information including - Legislation and supporting material; Public Rulings, Determinations and Bulletins; Legislative Determinations; ATO Interpretative Decisions Case Decision Summaries; ATO PolicyPapers; Technical Discussion Papers; Taxpayer Alerts; Tax related case law and more.
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Australian Taxation Law Library - AustLIIThis library includes databases of Australian tax law available on AustLII.
Journals in Print and Online
AGIS (Attorney Generals Information Service) - is the leading legal journals database in Australia. Use AGIS to search hundreds of journals for articles about Tax Law.
If you wish to browse, then the journals below may be useful places to start.
Tax Law Web Sites
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Taxation Institute of AustraliaAn independent taxation organisation representing the interests and opinions of specialist practitioners. Some links to information are provided here.