Business Law Library & Tracker

Tax & BAS Compliance

GST, ABNs, BAS/PAYG administration, income tax concepts and FBT touchpoints that affect small-business operations.

Sources last reviewed 8 June 2026

Main law guides

297

Acts, regulations and codes worth reading first

Topics

22

Plain-English clusters

Published case explainers

496

Selected cases with a business lesson

Tracked updates

110

New, amended & reviewed

Plain-English explainers, not legal advice. Use the linked official source for section-level detail, and get advice for your situation.

Get legal help

Main laws

Main lawCommonwealth

A New Tax System (Goods and Services Tax) Act 1999 (Cth)

A New Tax System (Goods and Services Tax) Act 1999 (Cth)

PriorityIn force5 practical checks · checked 7 June 2026
Tax & BAS ComplianceBusiness Registration & OperationsFinance, Payments & Security
Main lawCommonwealth

Taxation Administration Act 1953 (Cth)

Taxation Administration Act 1953 (Cth)

PriorityIn force5 practical checks · checked 7 June 2026
Tax & BAS ComplianceBusiness Registration & OperationsFinance, Payments & Security
Main lawCommonwealth

A New Tax System (Australian Business Number) Act 1999 (Cth)

A New Tax System (Australian Business Number) Act 1999 (Cth)

PriorityIn force5 practical checks · checked 7 June 2026
Tax & BAS ComplianceBusiness Registration & OperationsFinance, Payments & Security
Main lawCommonwealth

Income Tax Assessment Act 1997 (Cth)

Income Tax Assessment Act 1997 (Cth)

PriorityIn force5 practical checks · checked 7 June 2026
Tax & BAS ComplianceBusiness Registration & OperationsFinance, Payments & Security
Main lawCommonwealth

Fringe Benefits Tax Assessment Act 1986 (Cth)

Fringe Benefits Tax Assessment Act 1986 (Cth)

PriorityIn force5 practical checks · checked 7 June 2026
Tax & BAS ComplianceBusiness Registration & OperationsFinance, Payments & Security
Main lawWestern Australia

Pay-roll Tax Assessment Act 2002 (WA)

Pay-roll Tax Assessment Act 2002 (WA)

WatchlistIn force5 practical checks · checked 1 June 2026
Payroll & Employer PaymentsTax & BAS ComplianceEmployment & WorkplaceFinance, Payments & Security
Main lawQueensland

Payroll Tax Act 1971 (Qld)

Payroll Tax Act 1971 (Qld)

WatchlistIn force5 practical checks · checked 1 June 2026
Payroll & Employer PaymentsTax & BAS ComplianceEmployment & WorkplaceFinance, Payments & Security
Main lawNew South Wales

Payroll Tax Act 2007 (NSW)

Payroll Tax Act 2007 (NSW)

WatchlistIn force5 practical checks · checked 1 June 2026
Payroll & Employer PaymentsTax & BAS ComplianceEmployment & WorkplaceFinance, Payments & Security
Main lawVictoria

Payroll Tax Act 2007 (Vic)

Payroll Tax Act 2007 (Vic)

WatchlistIn force5 practical checks · checked 1 June 2026
Payroll & Employer PaymentsTax & BAS ComplianceEmployment & WorkplaceFinance, Payments & Security
Main lawTasmania

Payroll Tax Act 2008 (Tas)

Payroll Tax Act 2008 (Tas)

WatchlistIn force5 practical checks · checked 1 June 2026
Payroll & Employer PaymentsTax & BAS ComplianceEmployment & WorkplaceFinance, Payments & Security
Main lawNorthern Territory

Payroll Tax Act 2009 (NT)

Payroll Tax Act 2009 (NT)

WatchlistIn force5 practical checks · checked 1 June 2026
Payroll & Employer PaymentsTax & BAS ComplianceEmployment & WorkplaceFinance, Payments & Security
Main lawSouth Australia

Payroll Tax Act 2009 (SA)

Payroll Tax Act 2009 (SA)

WatchlistIn force5 practical checks · checked 1 June 2026
Payroll & Employer PaymentsTax & BAS ComplianceEmployment & WorkplaceFinance, Payments & Security
Main lawACT

Payroll Tax Act 2011 (ACT)

Payroll Tax Act 2011 (ACT)

WatchlistIn force5 practical checks · checked 1 June 2026
Payroll & Employer PaymentsTax & BAS ComplianceEmployment & WorkplaceFinance, Payments & Security

Tracker

  1. Case8 June 2026

    Current voidable transaction and payroll tax cases added

    This batch adds official Federal Court explainers for related-party asset transfers before liquidation and payroll-tax unfair preference recovery. The practical theme is insolvency evidence discipline: sale processes, valuations, payment plans, tax arrears, related-party dealings and creditor communications need to be recorded before a later liquidator, creditor or court has to reconstruct them.

    Insolvency & RestructuringCompanies & StartupsTax & BAS ComplianceFinance, Payments & Security
  2. New7 June 2026

    Tax and BAS compliance coverage added

    Small businesses can now browse the core federal laws behind GST, ABNs, BAS/PAYG administration, income-tax records and fringe benefits in one operational compliance topic.

    Tax & BAS ComplianceBusiness Registration & OperationsFinance, Payments & Security

Cases