A New Tax System (Luxury Car Tax) Act 1999

Part 5 - Rules for interpreting this Act  

Division 23 - What forms part of this Act  

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.