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Taxation Law

Legal terms

Examples of some Taxation Law terms

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.

Primary and Secondary sources

To identify the differences between what is deemed primary sources of the law and what are secondary, is to identify who created the resource.

Primary sources

  • statue law
  • case law

Secondary sources

  • legal encyclopaedias and dictionaries
  • law texts, handbooks, journals, commentaries
  • indexes and digests
  • legal research guides
  • web law portals
  • blogs and wikis
  • websites in general

Source: Macken, C & Dupuche, M. (2012). Law essentials: foundations in Australian Law. Sydney: Thomson Reuters Australia Limited, p. 225.

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