Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 2.5

The pyramid

                   This Act is arranged in a way that reflects the principle of moving from the general case to the particular.

                   In this respect, the conceptual structure of the Act is something like a pyramid. The pyramid shape illustrates the way the income tax law is organised, moving down from the central or core provisions at the top of the pyramid, to general rules of wide application and then to the more specialised topics.

 

 

Note:          The Taxation Administration Act 1953 contains the provisions on collection and recovery of tax and provisions on administration.

Table of sections

2-10          When defined terms are identified

2-15          When terms are not identified

2-20          Identifying the defined term in a definition



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