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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)  

 View history reference
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


ItemThis term:is defined in:
1.Australian residentsection 995-1
.......... .
2.Commissionersection 995-1
.......... .
3.companysection 995-1
.......... .
4.entitysection 960-100
.......... .
4A.foreign residentsection 995-1
.......... .
5.individualsection 995-1
.......... .
6.partnershipsection 995-1
.......... .
7.personsection 995-1
.......... .
8.trusteesection 995-1
.......... .
9.yousection 4-5


Core concepts


ItemThis term:is defined in:
1.amountsection 995-1
.......... .
2.assessable incomeDivision 6
.......... .
3.assessmentsection 995-1
.......... .
3A.AustraliaSubdivision 960-T
.......... .
4.deduct, deductionDivision 8
.......... .
5.income taxsection 995-1
.......... .
6.income yearsection 995-1
.......... .
7.taxable incomesection 4-15
.......... .
8.this Actsection 995-1


 



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