Australian Income Tax Commentary and Legislation

Publisher: Checkpoint

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Australian Income Tax Commentary and Legislation

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Australian Income Tax Legislation & Commentary

Australian Income Tax Legislation & Commentary combines the full text of the Income Tax Assessment Acts and related legislation together with our comprehensive commentary service covering:

  • Income Tax Assessment Act 1997;
  • Income Tax Assessment Regulations 1997;
  • Income Tax (Transitional Provisions) Act 1997;
  • Income Tax Assessment Act 1936;
  • Income Tax Regulations 1936; and
  • Taxation Administration Act 1953.

Legislation includes full history notes and is updated as amendments occur.

Written by Thomson Reuters' experienced in-house tax writing team and a diverse range of proven external writers, the Commentary service provides comprehensive, practice-focused commentary and analysis relating to Australia’s main income tax laws updated on a fortnighly basis.

The Australian Income Tax Legislation & Commentary includes a divisional subject matter model for commentary, an updater link facility and currency statements to alert you to any developments that have happened since the commentary was last formally updated, and legislation to commentary link tables to assist you with locating the information you require in an efficient and effective way.

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  • Embedded updating links which alert users to any developments that have happened since the commentary was last formally updated.
  • Each division or subdivision of commentary contains a boxed " currency of commentary" statement, at the start of each division/subdivision, stating that the "Commentary reflects legislation as at " and a list of paragraphs affected by developments subsequent to that date. 
  • The ITAA 1997 legislation component of the pack contains detailed “legislation to commentary” link tables which enable the user to quickly locate and click through to the relevant commentary on a particular provision.
  • TR’s Tax Commentary team combines the skills of a very experienced in-house tax writing team and a truly diverse range of proven external writers:  partners and senior managers at major accounting firms, tax lawyers, academics, ATO officers and Australia’s best freelance tax writers.
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