Users of legislation on computer, i.e. Internet and CD ROM, are accustomed to highlighted terms which cross reference to other provisions. Sometimes this technique becomes circular. Work out your tax offsets for the income year. For a list of tax offsets see Section 13-1. One of the amendments which was passed in the House of Representatives is that definitions in ITAA 1936 do not apply unless it is stated to be otherwise.
Design features As well as using flow charts, footnotes, checklists, etc.
Legal publishers should easily be able to develop a system which indicates quickly to practitioners whether a section is operative or not. A prefix identifies a particular division of the Act and a section number then follows. Establishing the deduction base. The renumbering should not be a problem for practitioners. The current numbering system has become so cumbersome that mastering the new method should not constitute a difficulty for users of the 1936 Act.