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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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