Authorities and resources
Resources
Link standard: public electronic-book links use authoritative legislation, courts/AustLII, the ATO Legal Database or verified publisher pages. Raw university login links are not used as the public destination.
Primary legislation
- Income Tax Assessment Act 1997 (Cth) — Federal Register of Legislation
- Fringe Benefits Tax Assessment Act 1986 (Cth) — Federal Register of Legislation
- A New Tax System (Goods and Services Tax) Act 1999 (Cth) — Federal Register of Legislation
- Australian Taxation Office
Prescribed resources identified in the course resource list
- The Australian Tax Handbook 2026 — Deutsch, Friezer, Fullerton, Hanley & Snape.
- Principles of Taxation Law 2026 — Clements, Hanegbi, Sadiq, Black & Jogarajan.
- Fundamental Tax Legislation 2026 — Pinto & Sadiq.
ATO rulings currently integrated
- TR 98/8 — materials and spare parts as trading stock
- TR 2016/3 — commercial website expenditure
- GSTR 2001/8 — mixed/composite supplies and apportionment
- GSTR 2002/5 — supply of a going concern
- GSTR 2003/3 — new residential premises
- GSTR 2003/15 — importations
- GSTR 2006/8 — margin scheme
- GSTR 2012/6 — commercial residential premises
Key cases currently integrated
- FCT v Qantas Airways Ltd [2012] HCA 41
- FCT v Reliance Carpet Co Pty Ltd [2008] HCA 22
- John Holland Group Pty Ltd v FCT [2015] FCAFC 82
- Bechtel Australia Pty Ltd v Commissioner of Taxation [2024] FCAFC 33
Five-pass link audit
- Correct visible authority/resource name.
- Working destination — no 404 or generic unrelated page.
- Correct pinpoint destination wherever technically possible.
- Current version / correct historical status.
- Re-test from the final deployed HTML/PDF edition after export.