INCOME TAX ASSESSMENT ACT 1997 - SECT 950.100 What forms part of this Act
INCOME TAX ASSESSMENT ACT 1997 - SECT 950.100
What forms part of this Act(1) These all form part of this Act:
• the headings of the Chapters, Parts, Divisions and Subdivisions of this Act;
• * Guides;
• the headings of the sections and subsections of this Act;
• the headings for groups of sections of this Act (group headings);
• the notes and examples (however described) that follow provisions of this Act.
(2) The asterisks used to identify defined terms form part of
this Act. However, if a term is not identified by an asterisk, disregard that
fact in deciding whether or not to apply to that term a definition or other
interpretation provision.