Section 950Income Tax Assessment Act 1997 (Cth)

‑100  What forms part of this Act

(1) These all form part of this Act:

• the headings of the Chapters, Parts, Divisions and Subdivisions of this Act;

• *Guides;

• the headings of the sections and subsections of this Act;

• the headings for groups of sections of this Act (group headings);

• 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.

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

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