House of Representatives
Treasury Laws Amendment (Tax Reform No. 1) Bill 2026
Income Tax Rates Amendment (Tax Reform No. 1) Bill 2026
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Jim Chalmers MP)Australian Government Attorney-General's Department, Fair Trial and Fair Hearing Rights , available at:
https://www.ag.gov.au/rights-and-protections/human-rights-and-anti-discrimination/human-rights-scrutiny/public-sector-guidance-sheets/fair-trial-and-fair-hearing-rights .
UN Committee on Economic, Social, and Cultural Rights, Statement: Tax policy and International Covenant on Economic, Social and Cultural Rights. Statement, E/C.12/2025/1, adopted by the Committee in its 77th session 10-28 February 2025. Press release, 28 February 2025, available here:
https://www.ohchr.org/en/press-releases/2025/02/fair-and-effective-tax-policies-needed-advance-economic-social-and-cultural .
UN Committee on Economic, Social, and Cultural Rights, General comment No. 4: The right to adequate housing (art. 11(1) of the Covenant), paragraph 1.
As above, paragraph 8(c).
UN Committee on Economic, Social, and Cultural Rights, Statement: Tax policy and International Covenant on Economic, Social and Cultural Rights. Statement, E/C.12/2025/1, adopted by the Committee in its 77th session 10-28 February 2025. Press release, 28 February 2025, available here:
https://www.ohchr.org/en/press-releases/2025/02/fair-and-effective-tax-policies-needed-advance-economic-social-and-cultural .
UN Committee on Economic, Social and Cultural Rights, General comment No. 4: The right to adequate housing (art. 11(1) of the Covenant), paragraph 1.
As above, paragraph 8(c).
UN Committee on Economic, Social, and Cultural Rights
https://www.ohchr.org/en/special-procedures/sr-housing/security-tenure-cornerstone-right-adequate-housing .