Where should you look first to find a definition under the Income Tax Acts?

The first place to look is section 989 of the Income Tax Act 2007. Section 989 acts as a central index, either setting out the full definition of a term or directing you to the relevant location elsewhere in the legislation where the complete definition can be found.

Do all definitions in the chapter apply universally across the Income Tax Acts?

No, not all definitions apply universally. Some definitions are expressly excluded from applying to specified provisions, such as those in sections 990(2), 992(3) and 1007(4). Others apply only for the purposes of specific provisions rather than across the Income Tax Acts generally, such as those in sections 991, 993, 995 and 1006.

How would a practitioner check whether a definition applies to a specific income tax provision?

A practitioner would first consult section 989 to locate the relevant definition, then read the defining section carefully. They must check whether any restriction on scope applies, as some definitions are excluded from specified provisions while others only take effect for particular provisions. This verification step is essential before relying on any definition.

Income Tax Act 2007 section 988

Overview of Chapter

Section 988 provides an overview of the definitions chapter, explaining how to find and use the standard definitions that apply across the Income Tax Acts.

The chapter contains definitions that apply throughout the Income Tax Acts, unless the context requires a different meaning.
Section 989 is the starting point for finding definitions — it either sets them out in full or directs you to where the full definition can be found.
Some definitions are expressly excluded from applying to specified provisions of the Income Tax Acts (for example, the definitions in sections 990(2), 992(3) and 1007(4)).
Some definitions apply only for the purposes of specific provisions rather than across the Income Tax Acts generally (for example, the definitions in sections 991, 993, 995 and 1006).

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