CTHIn ForceAct
Income Tax Assessment Act 1997
2‑40 Guides2‑40 Guides
Start here
Get a plain-English read of 2‑40 Guides
Turn the raw legal text into a practical explanation grounded in Income Tax Assessment Act 1997.
2‑40 Guides
The first is the “Guides”. A Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc. Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section 950‑150.