Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 2.15

When terms are not identified

  (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)   Terms are not asterisked in the non - operative material contained in this Act.

Note:   The non - operative material is described in Subdivision   2 - E.

  (3)   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

 

Item

This term:

is defined in:

1.

Australian resident

section   995 - 1

2.

Commissioner

section   995 - 1

3.

company

section   995 - 1

4.

entity

section   960 - 100

4A.

foreign resident

section   995 - 1

5.

individual

section   995 - 1

6.

partnership

section   995 - 1

7.

person

section   995 - 1

8.

trustee

section   995 - 1

9.

you

section   4 - 5

Core concepts

 

Item

This term:

is defined in:

1.

amount

section   995 - 1

2.

assessable income

Division   6

3.

assessment

section   995 - 1

3A.

Australia

Subdivision   960 - T

4.

deduct, deduction

Division   8

5.

income tax

section   995 - 1

6.

income year

section   995 - 1

7.

taxable income

section   4 - 15

8.

this Act

section   995 - 1



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