Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 2.5

This Act is arranged in a way that reflects the principle of moving from the
general case to the particular.

In this respect, the conceptual structure of the Act is something like a
pyramid. The pyramid shape illustrates the way the income tax law is
organised, moving down from the central or core provisions at the top of the
pyramid, to general rules of wide application and then to the more specialised
topics.
(DIAGRAM OMITTED - SEE PRINTED COPY)