Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 1.3

  (1)   This Act contains provisions of the Income Tax Assessment Act 1936 in a rewritten form.

  (2)   If:

  (a)   that Act expressed an idea in a particular form of words; and

  (b)   this Act appears to have expressed the same idea in a different form of words in order to use a clearer or simpler style;

the ideas are not to be taken to be different just because different forms of words were used.

Note:   A public or private ruling about a provision of the Income Tax Assessment Act 1936 is taken also to be a ruling about the corresponding provision of this Act, so far as the 2 provisions express the same ideas: see section   357 - 85 in Schedule   1 to the Taxation Administration Act 1953 .