Prior to publication, authors are required to sign a completed licence agreement, which is available in advance from the editors at the above contact points.
Manuscripts must be submitted in Word format (either .doc or .docx). Manuscripts must be original work that has not been accepted for publication elsewhere. Manuscripts may have been submitted and under consideration for publication elsewhere at the time of submission to the Journal of Australian Taxation (i.e. the Journal of Australian Taxation does not have an exclusive submission policy). It is a condition, though, that upon acceptance of an offer for publication, all concurrent submissions are withdrawn from consideration. Prior online publication as a working paper, such as through online repositories like SSRN and bepressworks, is not a barrier to publication. If in doubt, contact the editors prior to making a submission.
Personal details (name, position, affiliation) and an email address are required to be included in the original submission.
The Journal of Australia Taxation accepts all submissions on any topic that is of interest to the journal’s readership. This includes papers adopting various methodologies, including but not limited to law, accounting, economics, empirical investigations, policy analysis and practitioner concerns. All papers should make an original contribution to the body of tax knowledge. The journal also welcomes all submissions regardless of the specific jurisdiction/jurisdictions that form the paper’s focus.
There is no specific word limit for papers, but the recommended range is 8,000 to 12,000 words. This will vary depending on the methodology used, but it will be rare for papers of less than 5,000 words or more than 20,000 words to be accepted. Papers of more than 20,000 words may be considered as publishable in separate parts.
An abstract of approximately 100 words should be included with the original submission.
Authors accept all responsibility for the accuracy of legal authorities and citations used in the submission.
Authors of submissions incorporating graphics (such as graphs and diagrams) should contact the editors to discuss requirements. As a general rule, these should be incorporated into the Word document for submission and of sufficient resolution and scale so that they are easily legible in that format.
The Journal of Australian Taxation complies with the Higher Education Research Data Collection (HERDC) specifications for peer review. Each submission is, prior to acceptance for publication, reviewed in its entirety by suitably qualified experts who are independent of the author.
The Journal of Australian Taxation adopts the Australian Guide to Legal Citation (AGLC) 3rd edition (available for free download from the Melbourne University Law Review website), with the following modification:
Where a judicial officer’s title begins the start of a sentence, write out the full title preceding the officer’s surname. For example:
Justice Kirby held in Federal Commissioner of Taxation v Steele….
Kirby J held in Federal Commissioner of Taxation v Steele…..