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.
S 2-5 amended by
No 58 of 2006
, s 3 and Sch 7 items 51 and 52, by substituting the pyramid and inserting the note at the end, effective 22 June 2006.