Part 16

Income Tax Acts definitions etc
Chapter 1

Definitions

Overview of Chapter
988
1
This Chapter contains definitions which apply for the purposes of the Income Tax Acts, except where, in those Acts, the context otherwise requires.
2
To find a definition go first to section 989, which sets out some of the definitions in full.
3
If a definition is not set out in full in section 989, the section indicates where it is set out in full.
4
In some cases it is stated that a definition does not apply for the purposes of specified provisions of the Income Tax Acts (see, for example, sections 990(2), 992(3) and 1007(4)).
5
And in some cases it is stated that a definition has effect only for the purposes of specific provisions of the Income Tax Acts (see, for example, sections 991, 993, 995 and 1006).