---
title: "Check that AI-assisted tax advice cites current legislation and rulings"
url: "https://ailawframework.com/practice/taxation/check-that-ai-assisted-tax-advice-cites-current-legislation-and-rulings"
type: "task"
site: "AI Law Framework"
id: "A26-B7-4"
practice_area: "Taxation"
tier: "green"
lawyer_review: "required"
jurisdictions: ["AU"]
last_reviewed: "2026-10-22"
---

# Check that AI-assisted tax advice cites current legislation and rulings

> Flag citations and confirm they exist and are current.

Canonical page: https://ailawframework.com/practice/taxation/check-that-ai-assisted-tax-advice-cites-current-legislation-and-rulings  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Green: AI drafts, lawyer checks |
| How AI is used | Flag citations and confirm they exist and are current. |
| What the lawyer must review | Lawyer verifies every citation in the source. |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Lawyer review required**

Check that AI-assisted tax advice cites current legislation and rulings

- What the AI does: Flag citations and confirm they exist and are current.
- What the lawyer does: Lawyer verifies every citation in the source.
- Basis: No area-specific AU source found; general AI-use guidance applied to this area.
- Written for: AU
- Source basis: No area-specific AU source found; general AI-use guidance applied to this area.

## Sources

- [Uniform Law regulators: Statement on AI use in Australian legal practice](https://lsbc.vic.gov.au/news-updates/news/statement-use-artificial-intelligence-australian-legal-practice) (checked 2026-10-10)
- [LSNSW: A Solicitor's Guide to Responsible Use of AI (Jan 2026)](https://www.lawsociety.com.au/sites/default/files/2026-01/20260109%20LS4816_PSU_GuidetoAI_2026-01-08a%20FINALv2.pdf) (checked 2026-10-10)
- [NSW Supreme Court Practice Note SC Gen 23](https://supremecourt.nsw.gov.au/documents/Practice-and-Procedure/Practice-Notes/general/current/PN_SC_Gen_23.pdf) (checked 2026-10-10)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/check-that-ai-assisted-tax-advice-cites-current-legislation-and-rulings/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*