FUEL TAX ACT 2006

CHAPTER 5 - INTERPRETATION  

PART 5-1 - RULES FOR INTERPRETING THIS ACT  

Division 105 - Rules for interpreting this Act  

Subdivision 105-A - Rules for interpreting this Act  

SECTION 105-10   GUIDES, AND THEIR ROLE IN INTERPRETING THIS ACT  

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.

105-10(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.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.