This moderately sized species is distinguished by the following set of characters: very slender body, abdomen width 7.2-9.2% TL; narrow head, width at mouth 7.9-10.2% TL; mouth width 1.7-2.2 times its horizontal prenarial length; moderately long snout, preoral length 2.2-2.5 times horizontal prenarial length, 8.5-9.8% TL; single-lobed anterior nasal flap; small dorsal fins, raked, first dorsal-fin height 1.1-1.3 times its inner margin length, second dorsal-fin height 0.7-0.9 times its inner margin length; origin of first dorsal-fin located just posterior to pectoral-fin free rear tips; exposed bases of dorsal-fin spines relatively narrow, 0.4-0.7% TL; short spine of first dorsal fin, exposed length 1.7-2.7% TL; pectoral-fin anterior margin 1.9-3.1 times its inner margin length; preventral caudal margin 1.9-2.6 times inner margin of pelvic fin; pale caudal fin with poorly demarcated, whitish margin, blackish caudal blotch at the apex of upper lobe, anterior margins of both lobes whitish in juveniles; dark caudal bar absent; dorsal and lateral surfaces of body bluish grey with an irregular array of moderately-large white spots; whitish ventrally; flank denticles tricuspid; monospondylous centra 41-45, precaudal centra 74-79, total centra 100-105 (Ref. 58446).
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White, W.T., G.K. Yearsley and P.R. Last 2007 Clarification of the status of Squalus taiwanensis and a diagnosis of Squalus acanthias from Australia, including a key to the Indo-Australasian species of Squalus. pp. 109-115. In P.R. Last, W.T. White and J.J. Pogonoski Descriptions of new dogfishes of the genus Squalus (Squaloidea: Squalidae). CSIRO Marine and Atmospheric Research Paper No. 014. 130 pp. (Ref. 58446)
http://www.fishbase.org/references/FBRefSummary.php?id=58446&speccode=139
