A short study guide designed to assist students prepare for a tertiary course in taxation law and conduct basic taxation law research. This part of the book refers to key reference material as well as useful websites and electronic research tools. There is also a style guide that sets out how to cite references to legislation, cases, articles, rulings and reports for assignments. In addition, there is a section that provides guidance on note taking, essay writing and exam preparation and answering techniques.

Extracts from Commonwealth of Australia Constitution Act 1900; Acts Interpretation Act 1901 (Cth); A New Tax System (Australian Business Number) Act 1999 (Cth); Taxation Administration Act 1953 (Cth); Taxation Administration Regulations 2017; Administrative Appeals Tribunal Act 1975 (Cth); Administrative Decisions (Judicial REview) Act 1977 (Cth); Inspector-General of Taxation Act 2003 (Cth); Tax Agent Services Act 2009 (Cth); Tax Agent Services Regulations 2009; Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth); Charities Act 2013 (Cth)

Selected extracts from the Income Tax Assessment Act 1936 (Cth)

Extracts from Income Tax Assessment (1936 Act) Regulations 2015; Income Tax Assessment (1997 Act) Regulations 2021; Income Tax (Transitional Provisions) Act 1997 (Cth)

Extracts from Income Tax Act 1986 (Cth); Income Tax Rates Act 1986 (Cth); Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974 (Cth); Income Tax (Managed Investment Trust Withholding Tax) Act 2008 (Cth); Diverted Profits Tax Act 2017 (Cth); Medicare Levy Act 1986 (Cth); A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 (Cth)

The focus of this book is the uniform Evidence Act (referred to throughout as ‘the Act’ or ‘the Acts’). The Act has not been introduced in Queensland, South Australia or Western Australia, where each state’s Evidence Act and the common law apply. However, the Act is still an important reference guide for those states due to the connection between the common law and the Act. Despite the differences between jurisdictions that have adopted the Act, there is a significant degree of uniformity. Accordingly, in this book the provisions that are extracted to indicate the rules in relation to the Act come from the Commonwealth Act. Any important jurisdictional differences are separately identified.

This chapter considers the legislative history and sets out some fundamental introductory concepts that are used frequently in evidence law and the trial process. This chapter is merely an introductory overview; specific topics are dealt with in substance in subsequent chapters.

This chapter focuses on the exclusionary powers of the trial judge. Two forms of exclusion are examined: discretionary, where the trial judge has a choice whether to exclude the evidence; and mandatory, where the trial judge is required to do so. The discretions under the Act play a more significant role than the discretions at common law in determining the admissibility of evidence, as noted in the extract below. This may be because the Act adopts the logical relevance test. However, despite evidence being admissible and relevant, the trial judge has the discretion to exclude the evidence. Further, many exclusionary rules of evidence at common law (discussed in the earlier chapters) are relaxed and the Act adopts a more flexible approach to the admissibility of evidence.

This chapter first considers the discretionary and mandatory exclusions regulated by Part 3.11 (ss 135–9) of the Act. The concepts of ‘probative value’ and ‘unfair prejudice’ govern the exercise of the discretions. The chapter then considers how unreliability may affect the weight of the evidence: Parts 4.4 and 4.5 (ss 164–165B) have altered the common law.