Library Guides: Bachelor of Laws: Taxation Law

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)

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eBooks

Laws of Australia - Legal Encyclopaedia

Employment Remuneration & Superannuation
Introduction; 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
Deductions
Introduction; 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
Capital Gains
Introduction; Structure of Pt 3-1 of Income Tax Assessment Act 1997 (Cth); Transactions Concerning Real Estate; Deceased Estates; Compensation Payments; Disposal of Business Assets
International Aspects
Introduction; Jurisdiction to Tax; Taxation of Foreign Source Income of Residents; Taxation of Foreign Residents; Transfer Pricing
Administration
Introduction; Tax Advice; Rulings; Tax Returns; Assessment; Access to Information; Objections, Review and Appeals; Penalties and Offences; Payment and Collection
Planning & Anti-Avoidance Measures
Introduction; General Anti-avoidance: Pt IVA; Specific Anti-avoidance Provisions; Alienation of Income
Calculation of Tax Payable
Introduction; Rates of Tax; Medicare Levy; Budget Repair Levy; Higher Education Contributions
Stamp Duties
Introduction; 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
Goods and Services Tax
Introduction; 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:

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.
Australian Federal Tax Reporter (ITAA 1936 & Others)
Australian Federal Tax Legislation
Australian Federal Tax Reporter Tax Rates and Tables
Australian Income Tax Bills
Reference service which includes upcoming changes to income tax laws - includes amending Bill, Explanatory Memoranda & the Second Reading Speech.
Australian Tax Cases
Full text from 1969+
Australian Tax Office Rulings
Provides coverage the the official income tax & related rulings & determinations from the ATO.
Australian Master GST Guide
Provides 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.

Additional Taxation Law Resources

College of Law Practice Papers (Taxation) - Lexis Advance
Practice Paper T101 Income Tax
Practice Paper T102 Capital Gains Tax
Practice Paper T103 Goods and Services Tax — The Basic Concept
Australian Tax Office Legal Database
Provides 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.
Australian Taxation Law Library - AustLII
This library includes databases of Australian tax law available on AustLII.

Journals in Print and Online

AGIS Plus Text (Attorney Generals Information Service) - is an Australian legal journals database. 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.

Related Subjects in VU Catalogue

Tax Law Web Sites

Australian Tax Office
Taxation Institute of Australia
An independent taxation organisation representing the interests and opinions of specialist practitioners. Some links to information are provided here.

Library Guides

Bachelor of Laws: Taxation Law

eBooks

Income Taxation: Commentary and Materials (2022)

Principles of Taxation Law 2023

Taxation Law - Questions and Answers (2022)

Australian tax 2021

Tax: Questions & Answers 2022

Foundations of Taxation Law 2022

Core Tax Legislation and Study Guide 2022