Australian Tax
and Law Research.


Ailira Research

The age of artificial intelligence in the law is just dawning. There is endless opportunity for the creation of new legal technologies for efficiency, insights and predictions, risk reduction and access to justice. And we specialise in building legal AI.

Ailira can rapidly be taught to understand any large body of information. This means that she can be set up to provide answers from private databases, such as a law or tax firm’s precedents and prior advices. Having Ailira search through the internal documents will connect the knowledge base of the firm to each employee within a quick natural language query.

Ailira’s ability to research is built off a natural language understanding (“NLU”) of unstructured text. This understanding is generated through a process of unsupervised machine learning, that enables Ailira to come to an understanding of how language is used based on the corpus presented.

Because of this process Ailira can quickly understand the context for specific technical phrases or indeed other languages. There is no need for someone to set out relationships between words ahead of time.

Australian Taxation Datasets

  • 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

Data Updates: 1 July, 2020

Cases: 4
Legislation: 92
Private rulings: 92
Public Rulings: 42

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Example Searches

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 a 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.”

Using Ailira for your own firm

We also set up a private and secure versions of Ailira to enable the searching of the private files of a law firm, company, department or organisation, in addition to other more public information.

Many private, public and government entities have vast amounts of content and data (identifiable as intellectual property). This information is usually historical and filed in an unstructured manner, thus making it only accessible to its creators and information specialists within those organisations.

Therefore a great deal of research and precedents created by one practitioner are typically inaccessible to others, unless they know where to look. This problem afflicts most organisations, regardless of size in both the private and public sectors.

Ailira solves this problem by enabling the natural language search of unstructured data. This means that answers to a question hidden deep into a document can be uncovered without the organisation having to spend extensive time pre-organising that data.

This allows all organisation, firm or companies benefit by being able to move between databases. For example searching tax cases could allow the discovery of relevant materials in disparate databases.

Ailira’s knowledge of language is improved by each additional data set.

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