A New Tax System (Goods and Services Tax) Act 1999

Chapter 6 - Interpreting this Act  

Part 6-1 - Rules for interpreting this Act  

Division 182 - Rules for interpreting this Act  

182-1   What forms part of this Act  

(1)  
These all form part of this Act:

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

• * explanatory sections ;

• the headings to 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.

(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.