(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. | section 995 - 1 | |
6. | section 995 - 1 | |
7. | section 995 - 1 | |
8. | section 995 - 1 | |
9. | you | section 4 - 5 |
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. | section 995 - 1 | |
6. | section 995 - 1 | |
7. | section 4 - 15 | |
8. | section 995 - 1 |