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| Journal Article Title | Citation(s) † | Author | Jurisdiction | Date | Full Text | Citation Index | |
| "New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia" | (2019) 16 (2) E-Journal of Tax Research 362 | Sadiq, Kerrie; Sawyer, Adrian | Australia | circa 2019 | AustLII |
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| "From capital gains to tax administration, and everything in between: in honour of Professor Chris Evans" | (2019) 16 (2) E-Journal of Tax Research 269 | Hickman, Kristin | Australia | circa 2019 | AustLII |
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| "Australia's Capital Gains Tax Discount: More Certain, Equitable And Durable?" | [2005] JlATaxTA 11 | Kenny, Paul | Australia | circa 2005 | AustLII |
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| "Tax Reform: an International Comparison of the Effectiveness of Changes to Australia's Capital Gains Tax" | (2003) 6 Journal of Australian Taxation 113 | Wyatt, Kim; Phillips, Jon; de Lange, Paul | Australia | circa 2003 | AustLII |
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| Legislation Name | Provision |
| Income Tax Assessment Act 1936 (Cth) | |
| Income Tax Assessment Act 1997 (Cth) | |
| Finance Act |
| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| "Taxing Capital Gains - Thoughts from the UK" | (2000) 23 University of New South Wales Law Journal 309 | University of New South Wales Law Journal | Australia | circa 2000 | AustLII |
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2 |
| "Curing Affluenza: A Critique of Recent Changes to the Taxation of Capital Gains in Australia" | (2000) 23 University of New South Wales Law Journal 299 | University of New South Wales Law Journal | Australia | circa 2000 | AustLII |
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2 |
| "Capital Gains Tax – The Unprincipled Tax?" |
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British Tax Review | United Kingdom | circa 1999 | Westlaw |
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5 |
| "The Australian Capital Gains Tax: Rationale, Review and Reform" |
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Australian Tax Forum | Australia | circa 1998 |
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2 |