Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 950.150

(1) A Guide consists of sections under a heading indicating that what follows
is a Guide to a particular Subdivision, Division etc.

(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.

[The next heading is the heading to Division 960.]