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  

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.

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