Cases, Legislation and Authorities
Taxation law is learned by moving between the statute, the cases, ATO materials and reliable commentary. The primary law always comes first.
Research method
For every important proposition ask: What source of law am I using? Is it current? What court or statutory provision gives it authority? Does the case interpret the same statutory words? Has later legislation changed the result?
Prescribed and recommended books
Prescribed textbook
Sadiq, K et al, Principles of Taxation Law (Thomson Reuters, Sydney, 2026). Course acronym: PTL.
Recommended legislation text
Sadiq, K and Pinto, Fundamental Tax Legislation (Thomson Reuters, Sydney, 2026).
Core Australian taxation-law research resources
AustLII — Commonwealth legislation
Free access to Commonwealth Acts, regulations, cases and other Australian legal materials.
ATO Legal Database
Official ATO rulings, determinations, legislative instruments, decisions and interpretative materials.
ATO — Decision Impact Statements
ATO responses to significant court and tribunal decisions.
Federal Register — ITAA 1997
Official current text of the Income Tax Assessment Act 1997 (Cth).
Federal Register — ITAA 1936
Official current text of the Income Tax Assessment Act 1936 (Cth).
Federal Register — Taxation Administration Act 1953
Official current text of the Taxation Administration Act 1953 (Cth).
Federal Register — GST Act 1999
Official current text of A New Tax System (Goods and Services Tax) Act 1999 (Cth).
Federal Register — FBT Assessment Act 1986
Official current text of the Fringe Benefits Tax Assessment Act 1986 (Cth).
Federal Register — Superannuation Guarantee (Administration) Act 1992
Official current series page.
Australian Treasury — Tax policy
Policy development, consultation papers, exposure drafts and explanatory materials.
Australian Treasury — International tax
Tax treaties and international tax policy, including BEPS-related material.
Queensland Revenue Office
Queensland duties, land tax, payroll tax and state-revenue guidance.
Queensland Legislation — Duties Act 2001
Official Queensland legislation source for transfer duty and related duties.
Queensland Legislation — Land Tax Act 2010
Official Queensland legislation source for land tax.
Queensland Legislation — Payroll Tax Act 1971
Official Queensland legislation source for payroll tax.
Lexis+ Australia
Subscription research platform: cases, CaseBase, commentary and annotated legislation.
Westlaw Australia
Subscription research platform: commentary, legislation, cases and citator tools.
Administrative Review Tribunal
Official tribunal source for federal administrative review.
How to use these sources in assessed work
- Start with the exact Act and provision.
- Read the relevant cases for the legal proposition and reasoning.
- Use ATO rulings/guidance to understand the Commissioner’s published view and administrative approach, while distinguishing binding law from guidance.
- Use textbooks and subscription commentary to explain context and locate authorities.
- Return to the current legislation before finalising an answer.