Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 2.1

This Act is designed to help you identify accurately and quickly the
provisions that are relevant to your purpose in reading the income tax law.

The Act contains tables, diagrams and signposts to help you navigate your way.

You can start at Division 3 (What this Act is about) and follow the signposts
as far into the Act as you need to go. You may also encounter signposts to
several areas of the law that are relevant to you. Each one should be
followed.

Sometimes they will lead down through several levels of detail. At each
successive level, the rules are structured in a similar way. They will often
be preceded by a Guide to the rules at that level. The rules themselves will
usually deal first with the general or most common case and then with the more
particular or special cases.