Fundamental tax legislation / by Kerrie Sadiq, Dale Pinto.

Pyrmont, N.S.W. : Lawbook Co., 2025.

2025 edition

202130

Taxation -- Law and legislation -- Australia.

1. Introduction and Core Provisions

2. Liability rules of general application

3. Specialist liability rules

4. International aspects of income tax

5. Administration

6. The dictionary.

Fundamental Tax Legislation contains the essential provisions from the primary legislation that affects Australia's taxation system. Updated and expanded for changes which occurred in the previous year, 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, a listing of the passage of tax related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and foreign residents). Also fully updated and revised to reflect the changes 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. - Publisher's website.

Includes bibliographical references and index.

9780455248738

xxvi, 2293 pages ; 24 cm