Section 988 — Income Tax Act 2007: Overview of Chapter

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).