Income Tax Assessment Act 1997
CHAPTER 1
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INTRODUCTION AND CORE PROVISIONS
PART 1-2
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A GUIDE TO THIS ACT
Division 2
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How to use this Act
Subdivision 2-E
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Status of Guides and other non-operative material
SECTION 2-40
2-40
Guides
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.
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 .
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