Australian Income Tax Legislation 2026, 3 Volume Set

CCH Tax Editors (Editor)

ISBN: 9781923635166

Published: April 2026

Format: Paperback (3 Volumes)

Language: English

Publisher: CCH Australia (Wolters Kluwer)

Description

Australian Income Tax Legislation 2026 – 3 Volume Set is the definitive primary-source reference for tax professionals, reproducing the full text of Australia's income tax laws consolidated to 1 January 2026. Where the Australian Master Tax Guide offers commentary and interpretation, this set delivers the underlying legislation itself — every provision, regulation and amendment, organised for fast lookup.

Key Features

Volume 1: Income Tax Assessment Act 1997 (Divisions 1–322), table of provisions, summary of amendments, comprehensive index, conversion tables for the 1936 and 1997 Acts, and the CCH Tax Legislation Annotator. Volume 2: Income Tax Assessment Act 1997 (Divisions 328–end), Income Tax (Transitional Provisions) Act 1997, Income Tax Assessment Regulations 1997, and Income Tax Assessment Act 1936 (Sections 1–468). Volume 3: Income Tax Assessment Act 1936 (Sections 469–end), Income Tax Regulations, Taxation Administration Act 1953 and regulations, and the Fringe Benefits Tax Assessment Act 1986 and regulations, including pending legislation. All amendments consolidated to 1 January 2026.

Coverage

Applies directly to: verifying the exact statutory wording behind a tax position before advising a client; cross-referencing FBT and income tax provisions across the 1936 and 1997 Acts; tracking pending legislative amendments; and using the Annotator and conversion tables to move quickly between the two Acts.

About the Editors

Compiled and consolidated annually by the tax editorial team at CCH Australia (part of Wolters Kluwer), who track legislative amendments, regulations and pending bills throughout the year to produce a single consolidated set each edition.

Table of Contents

Vol. 1 — Income Tax Assessment Act 1997 (Div 1–322), Amendments Summary, Index, Conversion Tables, Tax Legislation Annotator. Vol. 2 — Income Tax Assessment Act 1997 (Div 328–end), Income Tax (Transitional Provisions) Act 1997, Income Tax Assessment Regulations 1997, Income Tax Assessment Act 1936 (s 1–468). Vol. 3 — Income Tax Assessment Act 1936 (s 469–end), Income Tax Regulations, Taxation Administration Act 1953 and Regulations, Fringe Benefits Tax Assessment Act 1986 and Regulations, Pending Legislation.

Why buy this book?

For tax practitioners and accountants who need the primary legislative text behind a client position — not just commentary — this 3-volume set is the authoritative reference to cite. Paired with the Australian Master Tax Guide, it gives a firm both the interpretive commentary and the exact statutory wording in one order, useful for compliance officers and corporate finance teams who need to defend a position with the legislation itself.

Keywords

Australian income tax legislation, Income Tax Assessment Act 1997, Income Tax Assessment Act 1936, CCH tax legislation, Australian tax law primary source, Fringe Benefits Tax Assessment Act, Australian tax statutes

Target Audience

Tax professionals and accountants, legal practitioners specializing in tax law, corporate finance teams and compliance officers

Genre

Taxation, Accounting, Australian Tax Legislation

Q&A

Q: What does the Australian Income Tax Legislation 2026 set include?
A: The full text of Australia's income tax laws across 3 volumes — the Income Tax Assessment Acts of 1936 and 1997, related regulations, the Taxation Administration Act, and the Fringe Benefits Tax Assessment Act, consolidated to 1 January 2026.

Q: How is this different from the Australian Master Tax Guide?
A: The Master Tax Guide provides commentary and practical interpretation; this set reproduces the primary legislative text itself, for practitioners who need to cite or verify exact statutory wording.

Q: Does it include pending legislation?
A: Yes, Volume 3 includes pending legislative amendments alongside the consolidated Acts and regulations.

Q: Is this suitable for legal practitioners as well as accountants?
A: Yes — it's used by tax accountants, in-house tax counsel, and legal practitioners specializing in tax who need the underlying legislation.

Q: Where can I buy Australian Income Tax Legislation 2026, 3 Volume Set?
A: You can purchase it directly from CLNZ Books, with worldwide shipping included in the price.

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