2‑5 The pyramid2‑5 The pyramid

2‑5 The pyramid

This Act is arranged in a way that reflects the principle of moving from the general case to the particular. In this respect, the conceptual structure of the Act is something like a pyramid. The pyramid shape illustrates the way the income tax law is organised, moving down from the central or core provisions at the top of the pyramid, to general rules of wide application and then to the more specialised topics.

Chart showing a pyramid consisting of four levels. From the top down, the levels are: Core Provisions (Checklists), General Provisions, Specialist Groupings (including, as examples only, Corporate taxpayers and corporate distributions, rules for particular industries and occupations, international aspects of income taxation, financial transactions and superannuation), and Administration (Dictionary of terms and concepts)

Note: The Taxation Administration Act 1953 contains the provisions on collection and recovery of tax and provisions on administration.