Links

USEFUL LINKS

Australian Tax

http://www.ato.gov.au/

The Australian Tax Office website has a wealth of material including all ATO Rulings.  While not law and sometimes incorrect or incomplete (as evidenced in Court decisions) they are a useful place to get a “feel” for how something may be viewed by the ATO.

http://www.treasury.gov.au/PublicationsAndMedia/Publications/2012/Aus-Tax-Treaties

The Commonwealth Treasury tax treaties page is a useful source for up to date versions of tax treaties and explanatory material.

ComLaw

ComLaw (Commonwealth Law) is the official website setting out all Commonwealth legislation, including the legislative history of current and superseded Acts of the Commonwealth Parliament.

Tax Institute

The Tax Institute has useful information for tax professionals.

BarNet Jade

BarNet Jade has  a searchable database of Australian legal decisions.

AUSTLII

The Australasian Legal Information Institute has a large database of legislation, cases and legal articles.

UK Tax

http://www.hmrc.gov.uk/

The HMRC website has a lot of basic material on UK income tax, capital gains tax and inheritance tax.

US Tax

http://www.irs.gov/

The US Internal Revenue Service has more than you could ever want to know about the US Internal Revenue Code and US estate tax