Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 2.25

    Two main purposes of the numbering system in this Act are:

• To indicate the relationship between units at different levels.

  For example, the number of Part   2 - 15 indicates that the Part   is in Chapter   2. Similarly, the number of section   165 - 70 indicates that the section is in Division   165.

• To allow for future expansion of the Act. The main technique here is leaving gaps between numbers.