Australian tax research, powered by AI

Tax research AI,
built for Australia.

TaxResearch is the Australian tax AI for accountants, advisors and lawyers. Ask any tax question and get a cited answer drawn from statutes, ATO rulings and case law — verifiable in seconds.

5 free queries • No credit card required • Built for Australian tax law

Thin Cap

Ask questions here to get answers about laws, rules and how they've been applied.

Cyter works best over multiple questions
AI for tax questions like
Division 7A loan repayment timingCGT small business 15-year exemptionPart IVA general anti-avoidanceGST going concern requirementsFBT car parking exemption rules

Why TaxResearch

The AI for tax research, made for Australia.

Australian tax software that thinks like an Australian tax professional. Cite a statute. Quote a ruling. Pin down a case. All in one query.

AI for Australian tax

Trained on the Australian tax corpus

Statutes (ITAA 1936, ITAA 1997, GST Act, FBT Act, TAA 1953), every ATO ruling type (TR, TD, GSTR, MT, LCR, PCG, PS LA) and Australian court decisions. No US tax leakage, no generic AI guesswork.

Tax research AI

Cited answers, not just documents

Other tax research software returns documents you still have to read. TaxResearch returns the answer with the relevant statute section, ATO ruling paragraph or case paragraph quoted alongside it.

From research to polished draft

ThoughtPad turns findings into client-ready docs

Send your cited answers to the ThoughtPad, layer in your firm's precedents, and let the Augmenter redline your existing draft. TaxResearch outputs a polished document in your firm or personal style — citations carried through.

Verifiable by design

No hallucinated citations, ever

Every claim links to a real statute section or judgement paragraph with the supporting quote. If the AI cannot find a source, it tells you. Built for professionals who need to defend their advice.

See it work

Cited answers, then applied straight into your work.

Two of the things that make TaxResearch different from generic tax AI: every claim is backed by a real source quote you can verify, and your research can be applied into existing client documents in tracked redlines.

Verify every citation

Hover any citation. See the source quote.

Every claim TaxResearch makes is linked to a real Australian source paragraph. Hover a citation and the supporting quote opens in line — from the statute, ATO ruling or court paragraph the AI relied on.

  • Citations open the actual source paragraph and quote
  • No fabricated citations — if the AI cannot find a source, it says so
  • Click through to the full source document for context

Unfrankable Distributions from Share Capital Account: A distribution is unfrankable if it is sourced, directly or indirectly, from a company’s share capital account. 3 This applies to distributions that constitute a reduction or return of share capital, even if labelled as a dividend. 4 The definition of a share capital account includes an account a company keeps of its share capital, or any other account where the first amount credited was share capital. 5 Therefore, any portion of a selective buyback that is a return of share capital cannot be franked.

Benchmark Franking Percentage: A corporate tax entity franks a distribution by allocating a franking credit to it. 6 The benchmark franking percentage is a key concept in determining the maximum franking without penalty. If an entity franks a frankable distribution at a percentage that exceeds its benchmark franking percentage for the franking period, it is liable to pay over-franking tax. 7 This effectively sets the benchmark franking percentage as the maximum franking allowed without incurring a penalty.

The Augmenter

Apply your research straight into a client document.

Once you have your cited answer, the Augmenter applies it into your existing draft — pulling in new findings, citations and tightened wording as tracked redlines you can review and accept.

  • Tracked redlines on your existing draft — green additions, red strikethroughs
  • Citations from your research carry through into the document
  • Review every change before accepting
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Tell the Augmenter what to change. It will mark up your existing document with tracked redlines so you can review every edit before accepting.

Update this section using my Cyter Tax research on CGT events E6 and E7. Tighten the wording and add citations to the rulings.
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The tax corpus

The complete Australian tax research library, already indexed.

Every major Australian tax statute, every ATO ruling type and every relevant Australian court decision — pre-loaded and ready to query. No setup. No imports. No subscription stacking.

Want to research alongside your own files? Upload client precedents, prior advice or engagement memos and TaxResearch will search them in the same query.

100%

Australian-only sources

8

ATO ruling types covered

Statutes

Tax legislation
ITAA 1936ITAA 1997GST Act 1999FBT Act 1986TAA 1953Superannuation legislation+ more

ATO Rulings

Every ruling type
TRTDGSTRMTLCRPCGPS LAEPBATO IDPrivate Rulings

Case Law

Australian courts
High CourtFederal CourtState Supreme CourtsART Decisions

Your documents

Optional
Client precedentsInternal memosPrior adviceEngagement files

FAQ

Common questions about tax research AI

Traditional tax research software gives you documents — you still have to read them and decide what applies. TaxResearch is an AI for tax research: ask a question in plain English and the answer comes back with the relevant statute section, ATO ruling paragraph or court paragraph quoted in line. You spend your time on judgement, not on digging.

Try the AI for tax research

Australian tax research, in a fraction of the time.

Ask any Australian tax question. Get a cited answer in seconds. Free for your first 5 queries.

No credit card required • Australian tax software, made for Australian professionals

Ruling
TR 2012/5, at [5].
“Paragraph 202-45(e) of the ITAA 1997 prevents the franking of a distribution paid by a company to its shareholders where that distribution is a reduction or return of share capital.”