Australian Tax Law Knowledge Base
Explore selected ATO ruling summaries, legislation, case law, topics, definitions and practical guides. Use these references to frame further research, then check current primary sources and the facts of your matter.
ATO Rulings
Summaries of selected ATO rulings, with research context and questions to check against the source material.
Legislation
Explanations of selected Australian tax provisions and their role in a professional research file.
Case Law
Selected Australian tax decisions, their facts, legal issues and implications for further research.
Topics
Topic explanations including Division 7A and related Australian tax research questions.
Definitions
Explanations of selected technical tax terms, with context for checking their application.
Guides
Practical guides to selected Australian tax issues and questions for professional review.
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TR 2019/1 – When Does a Company Carry on a Business?
TR 2019/1 explains the ATO's approach to deciding whether a company conducts a business for specified small-business provisions.
ITAA 1997 Section 6-5 – Income According to Ordinary Concepts (Ordinary Income)
Section 6-5 is the foundational provision that includes ordinary income in a taxpayer's assessable income. It provides that assessable income includes income according to ordinary concepts, and establishes the rules for when such income is derived by residents and non-residents.
Federal Commissioner of Taxation v Myer Emporium Ltd
FCT v Myer Emporium Ltd is a landmark High Court decision that established the principle that a profit made from an isolated transaction can be ordinary income if the transaction was entered into with the intention or purpose of making a profit. The case is foundational to the income/capital distinction in Australian tax law.
Division 7A – Loans and Payments from Private Companies
Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936) is an integrity measure designed to prevent profits or assets of a private company from being provided to shareholders or thei...
Ordinary Income
Income from activities such as employment, business or investments that has the character of income under ordinary concepts. Its tax treatment depends on the recipient, applicable provisions and circumstances.
How the GST Going Concern Exemption Works
The sale of a business as a going concern can be GST-free under Division 38 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). This exemption is critical for business sales and comme...
Research Sources and Professional Review
Our AI research tools draw on primary sources used by Australian tax firms, barristers, and regulatory bodies.
Professional Research Tools
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Source Verification
Use cited legislation, ATO rulings and court decisions as starting points. Verify each reference and its application before relying on the output.
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Primary Source Research
Start with the applicable Australian legislation and ATO publications. Check the relevant income year, commencement date and transaction facts before applying a source.
Independent Professional Review
AI research and drafts require independent review by a suitably qualified professional. The practitioner checks the sources, tests assumptions and takes responsibility for their work.
Check the Original Decision
Read the judgment or tribunal decision behind a summary. Confirm the forum, relevant facts, orders and later treatment before relying on a legal proposition.
Check Dates and Status
Legislation, rulings and precedents can change. Check amendments, withdrawal status and the date of effect at the primary source for each matter.
Primary Source Authorities
Relevant Australian legal and regulatory sources to check include:
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