Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Many of the terms used in this Act are defined in the Dictionary, starting at section 995 - 1, to the Income Tax Assessment Act 1997 . However, some terms used in this Act are only defined in this Act.
Note: Expressions in the Income Tax Assessment Act 1997 (other than the expression "this Act") have the same meaning in this Act as well, see subsection 90 - 1(2).
(2) Most defined terms in this Act and the Income Tax Assessment Act 1997 are identified by an asterisk at the start of the term: as in " * BAS service".