Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 950 - Rules for interpreting this Act  

SECTION 950-100   What forms part of this Act  

950-100(1)  
These all form part of this Act:

• the headings of the Chapters, Parts, Divisions and Subdivisions of this Act;

• *Guides;

• the headings of the sections and subsections of this Act;

• the headings for groups of sections of this Act (group headings);

• the notes and examples (however described) that follow provisions of this Act.

950-100(2)  
The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.