Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 950.100

  (1)   These all form part of this Act:

•   the headings of the Chapters, Parts, Divisions and Subdivisions of this Act;

•   * Guides;

•   the headings of the sections and subsections of this Act;

•   the headings for groups of sections of this Act (group headings);

•   the notes and examples (however described) that follow provisions of this Act.

  (2)   The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.