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



 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.