Australian tax law & legislation sources
The primary and quasi-primary sources we use to keep deduction questions aligned with current Australian tax law — legislation, ATO rulings, case law, and parliamentary history.
Legislation (official)
All Commonwealth Acts, historical versions, and compilations.
- Federal Register of Legislation
- Income Tax Assessment Act 1997Archive of all historical compilations
- Income Tax Assessment Act 1936Archive of all historical compilations
- Taxation Administration Act 1953Archive of all historical compilations
- A New Tax System (Goods and Services Tax) Act 1999Archive of all historical compilations
- Fringe Benefits Tax Assessment Act 1986Archive of all historical compilations
ATO rulings & determinations
Taxation Rulings (TR), Taxation Determinations (TD), Practical Compliance Guidelines (PCG), Law Companion Rulings (LCR), Practice Statements (PS LA), and historical/withdrawn guidance.
Case law
Major tax decisions from the High Court, Federal Court, and AAT/Tribunal.
Explanatory memoranda & parliamentary history
Bills, second reading speeches, and explanatory statements behind each amendment.
Tax treaties
Superannuation
GST
Trusts
Including section 100A reimbursement agreements, trust streaming, and present entitlement.
Capital gains tax
These are general reference links to official government and legal-research sources. They are not legal or tax advice — always confirm current law with a registered tax agent or the ATO.