Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 1.3

(1) This Act contains provisions of the Income Tax Assessment Act  1936 in a
rewritten form.

(2) If:

   (a)  that Act expressed an idea in a particular form of words; and

   (b)  this Act appears to have expressed the same idea in a different form
        of words in order to use a clearer or simpler style; the ideas are not
        to be taken to be different just because different forms of words were
        used. Note: A public or private ruling about a provision of the
        Income Tax  Assessment Act 1936 is taken also to be a ruling about the
        corresponding provision of this Act, so far as the 2 provisions
        express the same ideas: see sections 14ZAAM and 14ZAXA of the
        Taxation  Administration Act 1953 .