Tax Agent Services Act 2009

PART 8 - INTERPRETATION  

Division 80 - Rules for interpreting this Act  

SECTION 80-5   The role of Guides in interpreting this Act  

80-5(1)    
A Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.

80-5(2)    
A Guide forms part of this Act, but is kept separate from 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.