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Income Tax Assessment Act 1997
2‑25 Purposes2‑25 Purposes
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#### 2‑25 Purposes
Two main purposes of the numbering system in this Act are:
To indicate the relationship between units at different levels.
> Note: 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.