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Australian Lawyers and Consultants

Australian Tax Library

Articles

Superannuation Revolution In 2006 Federal Budget -- May 2006

New Capital Gains Concessions For Private Businesses -- May 2006

New Disclosure Requirements for Sub-Sales of Land -- July 2005

SMSF's Attacked on Absent Trustees -- July 2005

Tax Warnings on Loans and Borrowings -- November-December 2004

School Building Funds and Other DGRs Under Scrutiny -- November-December 2004

Aggressive New Policies at the Victorian SRO -- November-December 2004

New Form of Complying Superannuation Pension -- November-December 2004

Update Your Super Deeds -- November-December 2004

Big Stamp Duty Changes -- August-September 2004

Backdowns on Superannuation Law Announcements -- August-September 2004

Family Law Tax Issues -- August-September 2004

Archive of Australian Tax Articles

Legislation and Regulations

Fringe Benefits Tax

• Fringe Benefits Tax Act 1986
• Fringe Benefits Tax Regulations 1992
• Fringe Benefits Tax (Application to the Commonwealth) Act 1986
• Fringe Benefits Tax (Application to the Commonwealth) Regulations 1989
• Fringe Benefits Tax Assessment Act 1986

Goods and Services Tax

• A New Tax System (Goods and Services Tax) Act 1999
• A New Tax System (Goods and Services Tax) Regulations 1999
• A New Tax System (Goods and Services Tax Transition) Act 1999
• A New Tax System (Goods and Services Tax Transition) Regulations 2000

Income Tax

• Income Tax Assessment Act 1997
• Income Tax Assessment Regulations 1997
• Income Tax Assessment Act 1936
• Income Tax Regulations 1936

Sales Tax

• Sales Tax Assessment Act 1992
• Sales Tax Assessment Regulations 1992
• Sales Tax Assessment Amendment (Deficit Reduction) Act 1993

Superannuation Tax

• Superannuation Act 1990
• Superannuation Regulations
• Superannuation Act 1976
• Superannuation Act 1922
• Superannuation Legislation Amendment Act (No. 3) 1999
• Superannuation Industry (Supervision) Act 1993 (Cth)
• Superannuation Industry (Supervision) Regulations 1994
• Superannuation Industry (Supervision) (Approval of Trustees) Regulations 1993 No. 373

• Superannuation Contributions Tax (Assessment and Collection) Act 1997
• Superannuation Contributions Tax (Assessment and Collection) Regulations
• Superannuation Contributions Tax (Application to the Commonwealth) Act 1997
• Superannuation Contributions Tax (Application to the Commonwealth - Reduction of Benefits) Act 1997
• Superannuation Contributions Tax Imposition Act 1997

• Occupational Superannuation Standards Regulations Application Act 1992
• Occupational Superannuation Standards Regulations

• Retirement Savings Accounts Act 1997
• Retirement Savings Accounts Regulations 1997
• Retirement Savings Accounts (Consequential Amendments) Act 1997

• Small Superannuation Accounts Act 1995

Tax News & Sites

• Australian Taxation Office - This website allows you to search for ATO rulings, determinations, electronic forms, media releases and developments. The site is divided into three areas for individuals, businesses and tax professionals.
• ATO's Superannuation Site - At this website, the ATO provides information in relation to superannuation issues such as self-managed funds, superannuation surcharge and superannuation holding accounts reserves.
• ATO's Legal Database - This has links to the ATO's collection of legal and policy information.
• The Review of Business Taxation - The Ralph Report - This is the official site for the Ralph Report and has detailed information relating to the review of business taxation.
• GST Start-Up Office - This site provides information on the Government's GST Start-Up Assistance Office.
• Tax Institute of Australia - daily tax news, searchable index to tax articles and general resources.
• Commonwealth Treasury - The Department of Treasury provides media releases, Treasury publications and information relating to the Budget.
• Business Entry Point - This website provides information for small businesses. You can register for the GST and ABN electronically and lodge job vacancies.
• National Tax and Accountants Association Limited - index to major Australian sites
• Institute of Chartered Accountants in Australia
• Australian Tax Practice
• Australian Prudential Regulation Authority (APRA) - APRA provides information on recent changes to regulations of superannuation funds and superannuation legislation, determinations and circulars.
• Commonwealth Ombudsman - The Ombudsman investigates complaints about Commonwealth departments and agencies to see if they are unlawful, wrong, unjust or discriminatory.
• Attorney General's Department - The Scaleplus site provides access to the Attorney General's Legal Database which contains bills, legislation, regulations, cases, and tribunal determinatios.
• Australasian Legal Information Institute - This site provides access to all Commonwealth legislation, bills and explanatory memorandum. It also provides access to AAT, Federal Court and High Court of Australia cases.
• Commonwealth Parliament - This site provides information on legislation and links to Government ministers and their respective Departments.
• Foundation Law - This site provides access to legislation.