INCOME TAX ASSESSMENT ACT 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-2 - A GUIDE TO THIS ACT  

Division 2 - How to use this Act  

Subdivision 2-C - How to identify defined terms and find the definitions  

SECTION 2-15   When terms are not identified  

2-15(1)  
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

2-15(2)  
Terms are not asterisked in the non-operative material contained in this Act.

Note:

The non-operative material is described in Subdivision 2-E .

2-15(3)  


The following basic terms used throughout the Act are not identified with an asterisk. They fall into 2 groups:


Key participants in the income tax system


Item This term: is defined in:
1. Australian resident section 995-1
.
2. Commissioner section 995-1
.
3. company section 995-1
.
4. entity section 960-100
.
4A. foreign resident section 995-1
.
5. individual section 995-1
.
6. partnership section 995-1
.
7. person section 995-1
.
8. trustee section 995-1
.
9. you section 4-5


Core concepts


Item This term: is defined in:
1. amount section 995-1
.
2. assessable income Division 6
.
3. assessment section 995-1
.
3A. Australia Subdivision 960-T
.
4. deduct, deduction Division 8
.
5. income tax section 995-1
.
6. income year section 995-1
.
7. taxable income section 4-15
.
8. this Act section 995-1


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