When you need the<br>latest tax knowledge

When you need the
latest tax knowledge

Contribute to our Journals

We welcome contributions from all tax practitioners and specialists on relevant and timely issues for our journals Taxation in Australia, The Tax Specialist and Australian Tax Forum.

If you would like to contribute to one of our journals, please contact our Publisher at publisher@taxinstitute.com.au or call (02) 8223 0000.

Taxation in Australia

Contributions to Taxation in Australia should be relevant to readers whose tax work is mainly in the context of general accounting or law practice.

Preference is given to "how to" articles with a strong practical approach to mainstream tax issues and professional development. Comprehensive technical details and discussion should be excluded where they are not essential to the reader's understanding of the issue. Case citations or other references, if essential, must appear within the text.

Articles are generally between 2,000 and 4,000 words. We would suggest that lengthy articles be restructured by authors into two or three self-contained parts over two or three months. However, if this is not possible, longer articles may be accepted at the Publisher's discretion.

The copy deadline for articles is the 1st Monday of the month preceding month of publication, ie the first Monday in February for the March publication.

Articles submitted for publication in Taxation in Australia are reviewed as to their suitability, and the writer will be advised by email or phone on acceptance. Articles should be typed and supplied via email as a Word attachment. You should also provide biographical details to feature at the end of the article.

The Tax Specialist

Contributions to The Tax Specialist are generally between 5,000 and 7,000 words. Shorter or longer articles may be accepted at the Publisher's discretion.

The copy deadline for articles is the 1st Monday of the month preceding month of publication, ie the first Monday in January for the February publication. This journal is bi-monthly and is published in February, April, June, August and October.

Articles submitted for publication in The Tax Specialist are reviewed as to their suitability, and the writer will be advised by email or phone on acceptance. Articles should be typed and supplied via email as a Word attachment. You should also provide biographical details to feature at the end of the article.

Australian Tax Forum

Articles submitted to Australian Tax Forum should be between 3,000 and 20,000 words.

This journal is a refereed journal that publishes scholarly works on all aspects of taxation. All articles are subject to peer review (double-blind refereed) by specialists in their field. For Australian authors, this publication satisfies the description as a refereed journal in current Department of Education, Science and Training categories.

General guidelines

Articles printed in journals are unlike those prepared as academic papers; they follow different styles and conventions. Where possible, avoid long sentences and paragraphs - particularly when writing for Taxation in Australia. Subheadings should be short and concise enough to fit on one line (no more than 28 letters). We would ask that you use no more than three subordinate levels of subheading, and no heading numbering.

Tables and charts that are too wide to be accommodated in the text are usually placed separately in the page to which reference to them has been made. Emphasised words or passages of text are italicised (they are not set in bold type, underlined or printed in capital letters). Quotations are indented from the left-hand side of the column.

Taxation in Australia, The Tax Specialist and Australian Tax Forum conform to international typesetting and standard English punctuation, grammar and editing conventions.

House styles are used for some abbreviations and technical terms where there is no international convention or common style (please see the style guide below).

Style guide

Footnoting

  • Footnotes should be a maximum of 150 words in length. If a footnote is longer, please attach it as an appendix.
  • The Harvard style of citation is not used.

Legislation and rulings

  • Legislative documents take a capital initial (the Bill, the Act, the Regulations).
  • At first mention, titles of legislation and related documents are given in full (the Taxation Laws Amendment Bill No.4 (note that titles of Bills are not italics), the explanatory memorandum, the consultative document etc). Following references should be the Bill, the EM, the Act etc.
    Acts are referred to in full and italicised in the first instance (the Income Tax Assessment Act 1997 (Cth)), and are afterwards referred to by their initials without italics or full stops (the ITAA97).
  • Parts of an Act are given in full at first instance (Pt IIIA, Div 4) and may subsequently be referred to as "the Part" or "the Division".
  • The name of an ATO ruling or determination is given in full only if absolutely necessary to the thrust of the article (TR 97/17: Income tax and fringe benefits tax: entertainment by way of food or drink). Otherwise, use TR 97/17, TD 92/101 etc.

Case law

  • References to specific court or tribunal cases are given in full at first instance (FCT v Cooling (1990) 90 ACT 4472). Subsequent references should be to Cooling's case or Cooling.
  • General references to unnamed courts or tribunals do not need capitalisation (the courts, the tribunals etc).
  • Use of a judge's title is unnecessary, for example, refer to Hope CJ, Micawber J, or Faith, Hope and Charity JJ. Refer to a group of unnamed judges or law lords as their Honours, their Lordships.
  • Technical legal terms are not italicised.

Abbreviations

  • Use the full name of a specific court in the first instance (the Full Bench of the Federal Court), and thereafter the Full Court or the court (note lower case here).
  • Use Administrative Appeals Tribunal in the first instance, then AAT.
  • Identify members of a specific tribunal of the AAT in a particular case by name and position (CJ Bannon, QC, Deputy President; BJ McMahon, QC, Senior Member), and thereafter as the tribunal (note lower case here).
  • Use company names in full in the first instance, for example, the Bagabones Co Pty Ltd, and Bagabones thereafter.
  • Use "Section 51" to start a sentence, otherwise s 51, s 160M(6), ss 50 and 51, s 160M(6) and (7).
  • Spell out one to nine, use numbers for 10 and up.
  • Millions and parts of a million are $1m, $1.5m etc.
  • Use digits for percentages (1% not one or per cent).
  • Dates are day, month, year (30 June 1998).
  • Periods are 1994-97 not 1994/97.
  • If fractions are unclear (3/4 instead of ¾), please write them out in full.

The following terms are commonly abbreviated in the body of an article:

  • section = s
  • sections = ss
  • subsection = subs
  • subsections = subss
  • Division = Div
  • Divisions = Divs
  • Subdivision = Subdiv
  • Subdivisions = Subdivs
  • paragraph = para
  • paragraphs = paras

The above terms will be written in full in the following circumstances:

  • where the term is preceded by an article (for example, "in the section", "in this Subdivision");
  • where the term occurs at the start of a sentence (for example, "Paragraph 3 clearly states..."); and
  • where the term occurs at the beginning of a heading or running head/foot.

Spelling

Australian spelling must always take precedence where there is a discrepancy, for example, adviser (not advisor), judgment (not judgement), coordinator (not co-ordinator). Where in doubt, please consult the Macquarie Dictionary.

For more detailed guidelines, please contact our Publisher at publisher@taxinstitute.com.au or call (02) 8223 0000.

Print Email
SHARE THIS