Bachelor of Laws: Taxation Law
A comprehensive guide to legal research created by the VU Law Library
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 - eBook
eTextbooks
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Australian Tax Analysis: Commercial Applications & Questions by ISBN: 9780455240329Publication Date: 2012 -
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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
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Employment Remuneration & SuperannuationIntroduction; Income according to ordinary concepts; Specific Statutory Provision: s 15-2 of Income Tax Assessment Act 1997 (Cth); Fringe Benefits Tax (FBT); Employee Share Schemes; Superannuation
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DeductionsIntroduction; Overview of General Deduction Provision; General Formula: Positive Limbs of Primary Deduction Provision; Dual Role Outgoings; Exclusionary Limb of Primary Deduction Provision; Common Specific Deductions; Statutory Deductions; Deductibility and Carrying Forward of Losses; Statutory Restrictions on Deductibility
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Capital GainsIntroduction; Structure of Pt 3-1 of Income Tax Assessment Act 1997 (Cth); Transactions Concerning Real Estate; Deceased Estates; Compensation Payments; Disposal of Business Assets
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International AspectsIntroduction; Jurisdiction to Tax; Taxation of Foreign Source Income of Residents; Taxation of Foreign Residents; Transfer Pricing
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AdministrationIntroduction; Tax Advice; Rulings; Tax Returns; Assessment; Access to Information; Objections, Review and Appeals; Penalties and Offences; Payment and Collection
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Planning & Anti-Avoidance MeasuresIntroduction; General Anti-avoidance: Pt IVA; Specific Anti-avoidance Provisions; Alienation of Income
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Calculation of Tax PayableIntroduction; Rates of Tax; Medicare Levy; Budget Repair Levy; Higher Education Contributions
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Stamp DutiesIntroduction; Imposition and Territorial Nexus; Rates of Duty; Assessment of Duty and Consequences of Non-stamping; Conveyances, Transfers, Declarations of Trust and Settlements; Transfer or Acquisition of Majority Interest; Leases; Mortgages; Insurance
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Goods and Services TaxIntroduction; Overview of Goods and Services Tax; Key Features of Goods and Services Tax; Registration and Accounting; Non-taxable Supplies; Special Rules
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.