The use of quotation mark

Hi, Tony,

@Tony C posted:

Section 123B of the Income Tax Act 1928 ("ITA 1928") provides that where........

Can I not use the quotation mark for the one in bracket, so it reads as follows:

Section 123B of the Income Tax Act 1928 (ITA 1928) provides that where........

The quotes will generally be used if the abbreviation will be used further ahead in the text. It is usually the case that we find between parentheses and quotes terms that are defined to be used further ahead, for example:

- Section 123B of the Income Tax Act ("the Act") provides that ... The Act sets forth that ... The Act also states that ...

Thanks alot! So does it mean the one without quote, the abbreviation will not be repeated or further used ahead. If so, what’s the point of having the abbreviation in the bracket then?

In the case of abbreviations, the quotes can be omitted, particularly if the abbreviation is well-known (i.e. not one that has just been made up).

The quotes are especially recommended when a new abbreviation is created or a capitalized common noun is defined for economy of text: when the reader sees it, he will recognize that the referent must have been defined at the beginning of the text, where the abbreviation or the capitalized common noun appears between quotes only the first time it is introduced.

Thanks so much, should I use one or two quotation marks in the above?  For example:  ('the Acts') or ("the Acts")

You should use two, for example:

- Under the Landlord-Tenant Acts ("the Acts"), both tenants and landlords have to abide by strict rules.