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-D - The numbering system  

SECTION 2-25  

2-25   Purposes  
Two main purposes of the numbering system in this Act are:

• To indicate the relationship between units at different levels.

For example, the number of Part 2-15 indicates that the Part is in Chapter 2. Similarly, the number of section 165-70 indicates that the section is in Division 165 .

• To allow for future expansion of the Act. The main technique here is leaving gaps between numbers.