Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 105.10

  (1)   A Guide consists of:

  (a)   sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.; or

  (b)   a Subdivision, Division or Part that is identified as a Guide by a provision in the Subdivision, Division or Part.

  (2)   * Guides form part of this Act, but they are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered:

  (a)   in determining the purpose or object underlying the provision; or

  (b)   to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision; or

  (c)   in determining the provision's meaning if the provision is ambiguous or obscure; or

  (d)   in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

Table of Subdivisions

110 - A   Dictionary

Table of Sections

110 - 5   Dictionary