Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 182.1

             (1)  These all form part of this Act:

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

                          * explanatory sections;

                          the headings to 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.