Australian Taxation Research.

Ailira is an artificially intelligent legal assistant that is here to help you with your legal problems. You chat with her just as you would a human lawyer. You can ask her questions, and she will respond to help guide you through legal information. This means you ask Ailira questions just as you would ask them to another tax practitioner. Ailira has first been taught Australian Federal tax law and is now being taught State taxes and broader Australian laws. Ailira is able to understand any language-based material on an electronic database.


What Datasets does Ailira Taxation Research search for you?

  • All Australian Tax Cases and All High Court Cases
  • All Australian Federal Tax Legislation
  • All ATO Public Rulings, Determinations, Practice Statements, other Website content, articles and guidance’s
  • All ATO Private Rulings *

* Ailira is the only service making available all ATO Private Rulings. As of 10/2018 the ATO removed older private rulings from their website. Ailira has a complete database of historical material and adds all-new material as it is published by the ATO.

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Updates to the Dataset

Date: 23 November 2021

  1. Cases – 31;
  2. Legislation – 1346;
  3. Private Rulings – 1106; and
  4. Public Rulings – 1207.

How Does Ailira Work?



Sample Questions:

Question:- “a foreign resident for Australian income tax purposes derives interest income from Australian sources. Non-resident withholding tax at the rate of 10% was deducted from the interest. Is there any further taxes payable?”

Ailira’s Answer:- (select Rulings) returns highlights in 4 rulings which show that no further tax is payable in Australia.

Question:- “Will a foreign company that does not have premises in Australia and concludes sales in Australia by way of an agent have a permanent establishment in Australia?”

Ailira’s Answer:- (select Rulings) returns highlights in 7 rulings all of which highlight correct answers that are variations on the question depending on the location of the company in question (New Zealand, Japan, Singapore, United States etc).

Question:- “I have lived overseas for 5 years and have no intention of returning to Australia. I wish to sell my former Australian residence.  Will I have to pay capital gains tax on the proceeds of sale?”

Ailira’s Answer:- the first result returns the correct answer in the principal legislation, highlighting the following helpful example in s118-145(4):“You live in a house for 3 years. You are posted overseas for 5 years and you rent it out during your absence. On your return, you move back into it for 2 years. You are then posted overseas again for 4 years (again renting it out), at the end of which you sell the house. You have not treated any other dwelling as your main residence during your absences. You may choose to continue to treat the house as your main residence during both absences because each absence is less than 6 years.”

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