Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 2.40

                   The first is the "Guides". A Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.

                   Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section 950‑150.