INCOME TAX ASSESSMENT ACT 1997 - SECT 2.15 When terms are not identified

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 2.15

When terms are not identified

(1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

(2) Terms are not asterisked in the non‑operative material contained in this Act.

Note: The non‑operative material is described in Subdivision 2‑E.

(3) The following basic terms used throughout the Act are not identified with an asterisk. They fall into 2 groups:

Key participants in the income tax system

Item	This term:	is defined in:
1.	Australian resident	section 995‑1
2.	Commissioner	section 995‑1
3.	company	section 995‑1
4.	entity	section 960‑100
4A.	foreign resident	section 995‑1
5.	individual	section 995‑1
6.	partnership	section 995‑1
7.	person	section 995‑1
8.	trustee	section 995‑1
9.	you	section 4‑5

Core concepts

Item	This term:	is defined in:
1.	amount	section 995‑1
2.	assessable income	Division 6
3.	assessment	section 995‑1
4.	deduct, deduction	Division 8
5.	income tax	section 995‑1
6.	income year	section 995‑1
7.	taxable income	section 4‑15
8.	this Act	section 995‑1

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