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

Chapter 1 - Introduction  

Part 1-2 - Using this Act  

Division 4 - Status of Guides and other non-operative material  

4-10   Other material  
The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions (except for formulas), but are not kept separate from them.