This
is a non-exhaustive list of the main Australian
statutes affecting taxation. The statutes are
listed in date order – click on the statute
for a fuller description of the statute, the
legal regime it forms part of, or in some cases
the text of the law.
It
should be noted that, in addition to statute law,
there are numerous Australian Taxation Office
interpretative decisions, case decisions, rulings
and determinations, plus case judgments and law
administration practice statements. There are
also state tax statutes, for example the Pay-Roll
Tax Act 1941.
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