Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 2.40

Guides

    The first is the "Guides". A Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.

    Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section   950 - 150.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback