This article on Taxation Law discusses the Australian tax system and its imposition on individuals and businesses. It covers the concept of income tax, GST, and capital gains tax. It also provides insights into landmark cases and Income Tax Assessment Act, 1999. The article includes two case studies, one on a YouTuber personality and the other on a client named Joe Blogs. The former discusses the tax liability of the YouTuber personality on her income earned from the US sponsorship and Australian capital gains tax. The latter talks about the deduction of development costs against income incurred in employing a consultant and constructing a car.