Commentary on Sections Overview Chapter 1: Introduction Section 262: Priority between Chapters within Part 3
1041.This section gives an order of priority between Chapter 3 and Chapters 8 and 9 of this Part of this Act and between Chapters 8 and 9. It is based on sections 119(1) and 120(1) of ICTA.
1042.Subsection (3) deals with income that falls within both Chapter 8 and Chapter 9 of this Part of this Act. See Change 5 in Annex 1.