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AA 2: Interpretation
or “How to read and understand the Income Tax Act 2007”
You could also call this:

“This section explains important terms and how to interpret the law”

In this law, you’ll find definitions for important words in Part Y. This part also explains how to understand and use the law correctly.

The Legislation Act 2019, Part 2, gives more definitions, including what ‘person’ means in this law. It also has other rules about how to read and use this law.

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Next up: AA 4: Crown bound

or “This law applies to the government”
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Part A Purpose and interpretation

AA 3Definitions

  1. Definitions of terms that apply generally for the purposes of this Act, and general provisions on the interpretation and construction of this Act, appear in Part Y (Definitions and related matters).

  2. The Legislation Act 2019, Part 2, also contains definitions of terms, including in particular the term person, and other provisions that apply to the interpretation and construction of this Act.

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Notes
  • Section AA 3(2) heading: amended, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
  • Section AA 3(2): amended, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).