1‑15 Identifying defined terms1‑15 Identifying defined terms

1‑15 Identifying defined terms

(1) Many of the terms in this Act are defined in the Dictionary, starting at section 995‑1, to the Income Tax Assessment Act 1997. (2) Most of the terms that are defined in that Dictionary are identified by an asterisk appearing at the start of the term: as in *Industry Innovation and Science Australia. The footnote with the asterisk contains a signpost to that Dictionary. (3) An asterisk usually identifies the first occurrence of a term in a section (if not divided into subsections), subsection or definition. Later occurrences of the term in the same provision are not usually asterisked. (4) Terms are not asterisked in headings, notes, examples, explanatory tables, guides, outline provisions or diagrams. (5) 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.