FintaxGPT indexes primary legislation, official tax authority guidance, administrative rulings, and judicial precedents updated regularly.
Primary & Secondary Authorities
Global Jurisdictions
Source Ingestion Frequency
| Jurisdiction | Primary Authorities | Guidance & Rulings | Judicial Precedents |
|---|---|---|---|
| Australia | ITAA 1936, ITAA 1997, GST Act 1999, FBT Act 1986 | ATO Public/Private Rulings, TR, TD, LCR | AAT, Federal Court, High Court of Australia |
| New Zealand | Income Tax Act 2007, TAA 1994, GST Act 1985 | Inland Revenue Interpretation Statements, SPS | TRA, High Court, Court of Appeal, Supreme Court |
| United States | Internal Revenue Code (Title 26), State Statutes | Treasury Regulations, Rev Rul, Rev Proc, Notices | US Tax Court, Federal District/Appellate Courts |
| United Kingdom | TCGA 1992, CTA 2009/2010, ITEPA 2003, VATA 1994 | HMRC Internal & Public Manuals, Bulletins | FTT (Tax Chamber), UT, Court of Appeal, Supreme Court |