Electronic Publications

The Ross Parsons text, Income Taxation in Australia: Principles of Income, Deductibility and Tax Accounting was published by the Law Book Company in 1985. It represented the culmination of over 25 years research and writing in the tax field. Copies of the text are now kept under lock and key by many owners for fear that they will disappear. It was the first text to be digitized in the current series and has been widely used by students, scholars, practitioners and tax officials since its appearance in 2001.

Ross Parsons was also a key member of the Taxation Review Committee which produced its Final Report in 1975 (commonly known as the Asprey Report after the chair of the Committee). Parsons was the prime author of several chapters in this report which is widely regarded as the origin of much of the tax reform that has occurred in Australia over the last 25 years. For example, it recommended the implementation of a capital gains tax, imputation, and a GST. This text is difficult to obtain and the binding of most copies is disintegrating. Hence it has been digitized so that it can also be accessed online.

Further as part of an international cooperative project the Centre is digitising the League of Nations publications on tax treaties which are the origin of Australia’s modern treaty network.

To view this material look here.