Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 950 - Rules for interpreting this Act  

SECTION 950-150   Guides, and their role in interpreting this Act  

950-150(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.

950-150(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.


 

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