Income Tax Assessment Act 1997
CHAPTER 1
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INTRODUCTION AND CORE PROVISIONS
PART 1-1
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PRELIMINARY
Division 1
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Preliminary
SECTION 1-3
Differences in style not to affect meaning
1-3(1)
This Act contains provisions of the Income Tax Assessment Act 1936 in a rewritten form. 1-3(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;
This Act contains provisions of the Income Tax Assessment Act 1936 in a rewritten form. 1-3(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 section 357-85 in Schedule 1 to the Taxation Administration Act 1953 .
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