Publication and Source Note

This is an independent study and teaching guide prepared from the supplied course materials, legislation, cases, ATO materials, required-reading directions and the author’s study materials. It is not an official university publication and does not claim endorsement by Bond University, Thomson Reuters, the Australian Taxation Office or any other institution.

The prescribed textbook identified in the supplied course materials is Sadiq, K et al, Principles of Taxation Law (Thomson Reuters, Sydney, 2026), referred to in the course as PTL. Students are also encouraged to use Sadiq, K and Pinto, D, Fundamental Tax Legislation (Thomson Reuters, Sydney, 2026). This book records the assigned PTL paragraph ranges as a study map; it does not reproduce the prescribed textbook as a substitute for that work.

Course material is synthesised for explanation and study. Statutory currency, rates, thresholds, administrative guidance and the status of proposed reforms should always be checked against the legislation and authoritative public sources in force for the relevant income year.

Current-law and income-year discipline

Tax answers are date-sensitive. A strong answer identifies the taxpayer, the entity type and the relevant income year before applying rates, thresholds, residency rules, deduction provisions, capital-gains rules or administrative time limits. Where the supplied materials discuss announced or proposed reforms, this book distinguishes the current operative law from proposals that may affect later years.

Electronic edition: blue hyperlinks are designed to take students to legislation, judgments, ATO legal materials and other authoritative resources so that the primary source can be checked directly.