Commonwealth Consolidated Acts

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

  (1)   These all form part of this Act:

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

  ï‚·   * explanatory sections;

  ï‚·   the headings to the sections and subsections of this Act;

  ï‚·   the headings for groups of sections of this Act (group headings);

  ï‚·   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.