JAT rules for authors

The Journal of Australian Taxation aims to provide Australian tax practitioners and academics with topical and applied articles on aspects of taxation law, including:

• income tax
• fringe benefits tax
• goods and services tax
• international tax
• state taxes

Articles are not restricted to being solely concerned with Australian tax issues. Articles on aspects of foreign taxation which have particular relevance to Australia or which are comparative articles will also be considered for publication.

Articles should consolidate, critically analyse and add new insights to the operation of the taxation laws and should not be purely descriptive. 

The Journal of Australian Taxation will provide an excellent source of current taxation literature for both practitioners and academics and will assist tax professionals in keeping abreast of current developments.

Suitable manuscripts will be forwarded to at least one independent referee for review. The identity of the referee(s) of a manuscript will not be disclosed to the author(s) of the manuscript. Referees may recommend any of the following courses of action:

• publish the submission with no amendments;
• publish the submission subject to the author(s) making suitable revisions;
  or
• not publish the submission.

You will be advised of the recommendation(s) of the referee(s) and provided with the relevant report(s).

Manuscripts that are submitted to the Journal for publication:

• may not be withdrawn under any circumstances for any reason;
• must not have been published elsewhere;
• must not be under review for publication elsewhere; and
• must not be submitted for publication elsewhere unless the manuscript has been rejected for publication by the Journal.

Any communication that pertains to the return of a submission, the rejection of a manuscript or a decision not to send a manuscript for refereeing is to be taken as final, and no further communication (whether oral or in writing) in relation to any such matter will be entered into.

If you receive a galley proof, you are required to make any suggested corrections on the galley proof (this is not an opportunity to rewrite the article) and return the proof no later than the specified return date, otherwise it will be assumed that the manuscript is correct and production will proceed on this basis.

In submitting your manuscript, you guarantee that the manuscript has not been published elsewhere and is not under review for publication elsewhere. Your manuscript must not infringe any copyright (or other proprietary right or interest), or contain any statement which is false, defamatory or in any way unlawful. You guarantee that this is the case and assign copyright in your article to Monash University upon acceptance of your article for publication in the Journal.

The Journal adopts the Australian Guide to Legal Citation ('the Guide'). Manuscripts that do not comply with the requirements of the Guide will be returned for rewriting. The Harvard System (or any other method) of referencing is not to be used.

On-line access to the Guide is available at:
<http://www.mulr.unimelb.edu.au/PDFs/aglc_dl.pdf >.

You are responsible for the accuracy of the material that you have submitted for publication (including, for example, the accuracy, veracity, content and completeness of any citations), and for the opinions expressed in that material. The editor and Monash University neither jointly nor severally assume any responsibility for the contents of, and opinions expressed in, any articles published in the Journal.