Fundamental Tax Legislation 2026

Fundamental Tax Legislation 2026 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for changes which occurred in 2025, this volume is an indispensable reference for undergraduate and postgraduate students of taxation.

The Year in Review section has been updated to summarise the main legislative developments in taxation over the previous 12 months, including a listing of the passage of tax related legislation during the last year.

Also fully updated and revised to reflect the changes in 2025 is the Tax Rates and Tables section, which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies, including reference statistics such as CPI quarterly figures and individual tax rates for residents and foreign residents.

Related titles:

Sadiq et al, Principles of Taxation Law

Cooper et al, Income Taxation: Commentary and Materials

Deutsch et al, Australian Tax Handbook

Chapter 1 - Introduction and Core Provisions

Chapter 2 - Liability Rules of General Application

Chapter 3 - Specialist Liability Rules

Chapter 4 - International Aspects of Income Tax

Chapter 5 - Administration

Chapter 6 - The Dictionary