Abstract
The “technological revolution” is influencing almost all aspects of our lives. Certainly the law has not been immune from its influence. Legal practice in Australia is currently undergoing a major disruption. Tax law has been at the vanguard of this phenomenon. The massive amount of regulation and data that is a feature of tax practice rendered it an early candidate for technological intrusion. This paper explores the inroads by technology into Australian tax practice in the last two decades. While initial activities focused on enforcement and compliance, with the development of machine learning and artificial intelligent the age of the smart computer assistant has arrived. The first tax case to consider the implications of a “not so smart” computer has also had to be decided.
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