LAW3ITL: INCOME TAX LAW
Key Resources:
The library subscribes to the following loose-leaf services from CCH:
- Tax Solution Finder (CCH) Click on the Basic Search or Advanced Search tabs.
- Australian Income Tax Guide (CCH)
-
Federal Tax Legislation Australian Tax Office Rulings CCH Tax Week CGT Planning News Australian Capital Gains Tax Planner - ITAA Tax Navigator for Business Activities Premium Tax Navigator - Tax Library (CCH)
- Commentary - ITAA 1997
- Commentary - ITAA 1936 and Others
- Conversion Tables
- Federal Tax Legislation
- Australian Income Tax Bills
- Australian Tax Office Rulings
- Australian Tax Cases
- International Tax Agreements Commentary
- Tax Navigator for Business Activities
- Premium Tax Navigator
- CCH Tax Week
- 2007 Australian Master Tax Guide
- Premium Master Tax Guide
- Master Tax Examples
- Training materials from CCH
Databases:
- AGIS
- AATD - Australian Accounting & Taxation Database
- CaseBase Hint: Use the References to Legislation field: income tax w/p 51
- FirstPoint Hint: Use the Legislation Judicially Considered field: income tax 51
Legislation:
- Taxation law - legislation (WebLaw)
- ATOLaw: Find a legislative provision (ATO)
- Australian income tax legislation (CCH Online)
- Taxation law - Treaties & conventions (WebLaw)
- Taxation-Related Explanatory Memoranda (1936-) (GovPubs)
- Australian Tax Cases (CCH)
- Australian Tax Reports (via FirstPoint) (via Westlaw)
- Tax cases (U.K.)
- Simon's tax cases (U.K.)
- Case judgments - ATO legal database
Practice questions:
- Find the following cases:
Ogilvy & Mather v FCT (1990) 21 ATR 841; 90 ATC 483
Ronpibon Tin v FCT (1949) 78 CLR 47FCT v Citylink Melbourne [2006] HCA 35
- Find the commentary on Income Tax Assessment Act 1936 (Cth) s51.
- Search for cases where s 51 has been judicially considered. Compare the results in FirstPoint and CaseBase.