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A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 23.10
Explanatory sections, and their role in interpreting this
Act - (1)
- An explanatory section is:
- (a)
- any section that is the first section in a Division and that has as its
heading "What this Division is about"; or
- (b)
- any section in Divisions 2, 3 and 4.
- (2)
- Explanatory sections form part of this Act, but they are not operative
provisions. In interpreting an operative provision, an explanatory section 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 this 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 this Act and the purpose or
object underlying the provision, leads to a result that is manifestly absurd
or is unreasonable.
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