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APA 7th Referencing

American Psychological Association, 7th edition

Taxation rulings format

Reference elements

 

In-text citation

  Format Example
Paraphrase

... (Author, Year)

OR

Author (Year) ...

... in relation to taxpayers (Australian Taxation Office, 1992).

OR

The Australian Taxation Office (1992) explains taxpayers ...

 
Quote

"..." (Author, Year, p. xx, s. xx)

OR

Author (Year) "..." (p. xx, s. xx)

"The relevant intention or purpose of the taxpayer ..." (Australian Taxation Office, 1992, p. 2, s. 7).

OR

The Australian Taxation Office (1992) states that "the relevant intention or purpose of the taxpayer ..." (p. 2, s. 7).

Note:

  • If you are quoting from the source, you can add the pinpoint (i.e. specific point in the source, e.g. section, article etc) to the end of the citation. See pinpoint abbreviations for more information.  
  • In the examples above, s. is the abbreviation for section. 

 

References

  Format Example
Online

Author. (Year). Title of ruling (Ruling No. xx). https://xxxxxx

 Australian Taxation Office. (1992). Income tax: Whether profits on isolated transactions are income (Taxation Ruling No. TR 92/3). https://www.ato.gov.au/law/view/pdf/pbr/tr1992-003.pdf 

 
Print

Author. (Year). Title of ruling (Ruling No. xx).

Australian Taxation Office. (1992). Income tax: Whether profits on isolated transactions are income (Taxation Ruling No. TR 92/3).

Note:

  • Given that the author and publisher are the same (i.e. Australian Taxation Office), you do not need to include the publisher information at the end of the reference.