Taxation Law: Grey Literature

What is grey literature?

The term grey literature refers to published and unpublished research, such as reports, government documents, and presentations which you can find simply through Google!

Grey literature is often the best source of up-to-date research as you don’t have to wait for it to go through the publication process. Grey literature usually is not found on the library website or in databases.

Grey literature does not go through the same peer-review process as journal articles. However, it can still be a reliable resource for you to use. Just make sure that you evaluate grey literature before using it.

Tax reviews

Australian Government's Treasury department and the Board of Taxation publish various reviews and reports on Australia's tax arrangements.

These reports can be accessed from relevant government websites.

Grey literature can be hard to find, sometimes the best thing to do is try a Google search, You may not find exactly what you are looking for, but it can help you get a little bit closer.

Try searching for your keywords along with site:org.au OR site:gov.au