AGLC4 Quick Reference for Taxation Law Students

Tax assignments require both correct legal analysis and accurate authority. Use AGLC4 consistently and check your institution’s assessment instructions.

Legislation

Income Tax Assessment Act 1997 (Cth) s 8-1.

Cases

Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199.

ATO materials

Cite the ruling/determination/guideline using its official title and identifier, for example Taxation Ruling TR 2024/3, with pinpoint paragraph references where relevant.

Writing rule

Do not cite an authority merely because it appeared in a Forum. Use it for the proposition it establishes and connect that proposition to the statutory rule and facts.