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.