(1) In this Act, an expression has the same meaning as in the Income Tax Assessment Act 1997 .
(2) Division 950 of the Income Tax Assessment Act 1997 (which contains rules for interpreting that Act) applies to this Act as if the provisions of this Act were provisions of that Act.
Table of sections
4 - 1 Application of the Income Tax Assessment Act 1997
4 - 11 Temporary budget repair levy