Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p10
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 25050–27989

into the Act as you need to go. You may also encounter signposts to several areas of the law that are relevant to you. Each one should be followed.
  Sometimes they will lead down through several levels of detail. At each successive level, the rules are structured in a similar way. They will often be preceded by a Guide to the rules at that level. The rules themselves will usually deal first with the general or most common case and then with the more particular or special cases.

Subdivision 2‑B—How the Act is arranged

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.

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

Subdivision 2‑C—How to identify defined terms and find the definitions

Table of sections
2‑10 When defined terms are identified
2‑15 When terms are not identified
2‑20 Identifying the defined term in a definition

2‑10  When defined terms are identified
 (1) Many of the terms used in the income tax law are defined.
 (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in "*business". The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 995‑1.

2‑15  When terms are not identified
 (1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
 (2) Terms are not asterisked in the non‑operative material contained in this Act.
Note: The non‑operative material is described in Subdivision 2‑E.
 (3) The following basic terms used throughout the Act are not identified with an asterisk. They fall into 2 groups:

Key participants in the income tax system

Item  This term:           is defined in:
1.    Australian resident  section 995‑1
2.    Commissioner         section 995‑1
3.    company              section 995‑1
4.    entity               section 960‑100
4A.   foreign resident     section 995‑1
5.    individual           section 995‑1
6.    partnership          section 995‑1
7.    person               section 995‑1
8.    trustee              section 995‑1
9.    you                  section 4‑5

Core concepts

Item  This term:         is defined in:
1.    amount             section 995‑1
2.    assessable income  Division 6
3.    assessment         section 995‑1
3A.   Australia          Subdivision 960‑T
4.    deduct, deduction  Division 8
5.    income tax         section 995‑1
6.    income year        section 995‑1
7.    taxable