3‑5 When defined terms are identified3‑5 When defined terms are identified

#### 3‑5 When defined terms are identified (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”.