We welcome the submission of articles and comments for publication in the Revenue Law Journal. Manuscripts are reviewed by expert referees prior to acceptance for publication. The editorial policy is to publish articles of a tax policy or tax technical nature that are concise, analytical and clearly written. We are looking for articles that go further than pure description of the complex technical detail of the tax acts. We are looking as well for incisive analysis of the legislation, discussion and criticism of policy and innovative proposals for reform.Manuscript length should be 4,000 – 5,000 words, excluding footnotes.
- Submissions should be formatted in Word version 6.0 or above. IBM compatible is preferred.
- Each article should include a brief synopsis of 50 to 100 words.
- Articles should be 10 point, Garamond, fully justified left and right.
- Quotations of three lines or more should be 9 point Garamond, indented 1 cm left and right without quotation marks.
- Footnotes should be 9 point Garamond.
- Italics should be used for case names, book titles and full journal titles. Full stops are not used for abbreviations or in citations. Please use the footnote style followed in (1998) 8 Revenue LJ.
- Sample book citation: See eg, Lehmann G and Coleman C, Taxation Law in Australia (3rd ed 1994 Butterworths) 1192.
- Sample journal citations: Beyer V, "Tax Administration in Japan" (1994) 4 Revenue LJ 144 (short journal title) and Hill DG, "Sales Tax: The Simplified System Explained" (1993) 28 Taxation in Australia 268 (long journal title).