The Australian Income Tax Legislation 2025 is a comprehensive three-volume set that reproduces the Income Tax Assessment Act 1997 (ITAA 1997) and related legislation, updated to include all amendments as of January 1, 2025.
Why You’ll Love It
This set provides thorough coverage of the ITAA 1997 and related legislation, ensuring you have the most current and complete information at your fingertips. It’s an indispensable resource for staying compliant and informed about Australian income tax law.
Key Features
- Volume 1: Covers ITAA 1997, Divisions 1 to 322, including a table of provisions, summary of amendments, and conversion tables for the 1936 and 1997 Assessment Acts.
- Volume 2: Includes ITAA 1997 from Division 328 to the end, the Income Tax (Transitional Provisions) Act 1997, and the Income Tax Assessment Regulations 1997, along with the ITAA 1936 from sections 1 to 468.
- Volume 3: Completes the ITAA 1936, includes the Taxation Administration Act 1953, Fringe Benefits Tax Assessment Act 1986, and reproduces pending legislation.
Who Should Read This
Essential for tax professionals, accountants, and legal advisors who require up-to-date information on Australian income tax law.
