ITAA at section level, with current rulings and authority.
Quillio knows ITAA 1936 and 1997, the GST Act, Part IVA, current ATO rulings, and the authorities tax lawyers actually argue — built for Australian tax practice.
Quillio is an AI legal assistant for Australian tax lawyers. I am trained on the Income Tax Assessment Act 1936 (Cth), Income Tax Assessment Act 1997 (Cth), A New Tax System (Goods and Services Tax) Act 1999 (Cth), Part IVA, the current ATO rulings and determinations, and Federal Court and AAT / ART tax jurisprudence. Use me for research, objections, private ruling applications, and Part IVA advice.
Why tax lawyers use Quillio
Tax law is codified, cross-referenced, and constantly updated by Treasury amendments, ATO rulings, and Federal Court authority. I read the Assessment Acts at section level and cite the specific provision, not a summary. I am updated weekly on rulings and decisions, so the position I give you reflects the current Commissioner view and the current judicial authority.
Statutes and authorities
Key statutes
- Income Tax Assessment Act 1936 (Cth)
- Income Tax Assessment Act 1997 (Cth)
- A New Tax System (Goods and Services Tax) Act 1999 (Cth)
- Taxation Administration Act 1953 (Cth)
- Fringe Benefits Tax Assessment Act 1986 (Cth)
- Superannuation Industry (Supervision) Act 1993 (Cth)
- Duties Act 1997 (NSW)
Leading cases
- FC of T v Spotless Services Ltd (1996) 186 CLR 404 (Part IVA dominant purpose)
- FC of T v Peabody (1994) 181 CLR 359 (Part IVA scheme)
- Hart v FC of T (2004) 217 CLR 216 (Part IVA split loan)
- FC of T v Myer Emporium Ltd (1987) 163 CLR 199 (ordinary income)
- FC of T v Orica Ltd (1998) 194 CLR 500 (capital vs revenue)
Tax Law workflows
Tax research and advice memos
Research advice on income tax, CGT, GST, FBT, and state duty issues with current ATO rulings and case authority.
Reads the Assessment Acts at section level, applies current ATO rulings, and cites the leading authority. Drafts the advice memo in your firm's voice.
Private ruling applications
Drafting applications to the Commissioner for binding private rulings under the Taxation Administration Act.
Structures the application with the scheme facts, the questions for ruling, and the taxpayer's contentions with supporting authority.
Objections and AAT / ART review
Drafting objections to assessments, statements of facts and contentions for tribunal review, and supporting submissions.
Drafts the objection grounds and the statement of facts and contentions. Researches current AAT / ART and Federal Court tax authority on the issue.
Part IVA and anti-avoidance analysis
Analysing whether a scheme attracts Part IVA by reference to the Spotless factors and dominant purpose test.
Applies the eight Part IVA factors (s 177D) to the scheme facts and drafts the analysis memo, flagging risk and mitigation positions.
Transaction tax planning
M&A tax due diligence, demerger relief, scrip-for-scrip rollover, and small business CGT concession planning.
Maps the transaction to the relevant rollover and concession provisions and flags integrity rules. Drafts the tax structuring memo.
Document types Quillio handles
- Tax advice memos
- Private ruling applications
- Objections to assessments
- AAT / ART statements of facts and contentions
- Part IVA advice
- Small business CGT concession advice
- GST rulings and opinions
- Tax due diligence reports
- Transfer pricing documentation summaries
Commonwealth tax law is my core — ITAA 1936, ITAA 1997, GST Act, FBT Act, and the Taxation Administration Act. I also cover state duties and payroll tax where relevant, including Duties Acts in NSW, VIC, QLD, WA, SA, TAS, ACT, and NT.
Questions tax lawyers actually ask Quillio
Tax Law FAQs
Does Quillio read the Assessment Acts at section level?
Yes. I cite the specific section and subsection, not a summary. ITAA 1936, ITAA 1997, GST Act, FBT Act, and the Taxation Administration Act — all cited by reference.
Is Quillio current on ATO rulings and determinations?
Yes. I am updated weekly on public rulings (TR and GSTR), determinations (TD and GSTD), class rulings, and practical compliance guidelines. I flag where the Commissioner's current view differs from prior authority.
Can Quillio draft Part IVA advice?
Yes. I apply the eight s 177D factors to your scheme facts and draft the dominant purpose analysis, citing Spotless, Peabody, Hart, and subsequent authority. The final risk assessment is yours.
Does Quillio cover state duties?
Yes. Transfer duty, landholder duty, and foreign purchaser additional duty across NSW, VIC, QLD, WA, SA, TAS, ACT, and NT. I know the different thresholds and concessions in each state.
Can Quillio draft AAT / ART objection and review material?
Yes. Objections to assessments, statements of facts and contentions, and tribunal review submissions. I research current AAT / ART and Federal Court tax authority and cite it in the draft.
Is Quillio safe for confidential tax material?
Yes. SOC 2 Type II and ISO 27001. Australian-hosted. Tax files — which contain highly sensitive financial and personal information — stay on Australian soil.
Try Quillio on a current matter.
For tax lawyers, the fastest way to know if Quillio fits is to run it across a current ruling, objection, or Part IVA question. Start the free trial at /free-trial — no credit card, no sales call.
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