This paper examines student perceptions of a CD-ROM that had been developed to aid in the delivery of material to third year students enrolled in Taxation Law at Central Queensland University. The development of the CD-ROM entitled “Navigating the ATO” was precipitated by an acknowledgement that much tax law is now found on the Internet, particularly the Australian Taxation Office (ATO) website, rather than in textbooks and looseleaf services. However, whilst there is such an acknowledgement, this acknowledgement poses difficulties for the delivery of taxation law on the basis that there is then an assumption that, students can utilise the Internet to access such information and that students like to access the Internet to access information. The ATO website is an important resource, in both study and practice, so navigating and utilising the information available cannot be understated. This paper explores the attitudes of tax students towards the Australian Taxation Office website to determine whether the CD-ROM aid that was developed to enable navigation of the site was of benefit to their study of the subject.The data for the study was collected at two points in time during the term. The first survey was conducted prior to the use of the CD-ROM and the second survey conducted mid-term. The data collected did not conclusively show that there was a significant difference in perception before or after the introduction of the CD-ROM as a study aid. The results are different to the anecdotal feedback received from students. This is not however to suggest that the CD-ROM should be removed as an aid for the teaching of taxation law but suggests that with any framework of instructional design, the evaluation and improvement of the aids used in delivery of material is an ongoing and continuous process.