1. Primeipates of Austidian Takation Las 2. Sioutkes of Terkatior Law Tax laws exist primarily to aid the functior of governinent and the provision of Govermment senvices Case law is law created by decisions of the courts and also by the Administrative Appeals Tribunal in interpreting statutes. (ATO) - The ATO has power to make legally binding rulings and determinations. Tax law may also fulfill the function of either encouraging or discouraging certain activities as defined by government. Australian Taxation office Administers the income tax system. Statutes - legislation on income tax matters enacted by the Federal Parliament