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Australia Taxation Law

When thinking of the Australian taxation law, it is important to understand that there are three basic categories and it would be interesting to breakdown your concentration in order clearly understand the particular area of interest. The three main sectors are on federal taxation, state taxation and law on the taxation of international interests.

The Australian legislation on tax matters are available to the public through various forums and publications including, parliamentary sessions, reprints, loose-leaf publications, electronic publications and evening Australian monthly digest. As much as all this forums may have the right information, some of the publications may not be very much up to date. it is thus advisable to go forte loose-leaf publications as they are always the latest release and are more likely to contain the latest updates if any.

Australian Tax ruling and determinations

The Australian tax law deals with the following tax related issues; income tax rulings, taxation rulings, miscellaneous tax rulings, tax determinations and draft taxation rulings. All the above can be available form the following resources, web, the Australian law library network and the tax partner library CD ROM

Incase you are interested in finding any information regarding an Australian tax case such as the dates, the rulings and other related stuff, there are numerous resources from where you can get this information, some specific areas to look are the roseleaf services which include all Australian taxation reports. For people who may not be able to access the loose leaf publications, the web or the electronics database is a more favorable source, it is however important to note that in some cases this information may not be very much up to date as the electronic database is only updated after every few months. in most cases it is done on a quarterly basis. The Australian court registry is another very reliable source from where you can get any case details; it is however worth noting that you must have the plaintiff number in order to locate the case files.

In conclusion, books and other resource information on Australian tax laws are available to the public. Some good areas from which the resource can be found include the university of Sydney library web catalogue and numerous other books. The point to note in this case is the fact that all the tax law books will always have the relevant heading i.e. the specific area of taxation covered such as income tax, gift tax etc.

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