ATC - Australian Tax Cases (CCH)
ABR - Australian Business Register
CGT - Capital Gains Tax
FBT - Fringe Benefits Tax
FTRA - Financial Transaction Reports Act 1988
SCTACA - Superannuation Contributions Tax (Assessment and Collection) Act 1997
Source: Woellner, R. H., Barkoczy, S., Murphy, S., Evans, C. & Pinto, D. (2011). Australian Taxation Law, 21st ed. Sydney: CCH Australia Ltd, pp. xii-xiv.
To identify the differences between what is deemed primary sources of the law and what are secondary, is to identify who created the resource.
Source: Macken, C & Dupuche, M. (2012). Law essentials: foundations in Australian Law. Sydney: Thomson Reuters Australia Limited, p. 225.