A New Tax System (Goods and Services Tax) Act 1999

Chapter 1 - Introduction  

Part 1-2 - Using this Act  

Division 4 - Status of Guides and other non-operative material  

4-5   Explanatory sections  
One category is the explanatory section in many Divisions. Under the section heading ``What this Division is about'', a short explanation of the Division appears in boxed text.

Explanatory sections form part of this Act but are not operative provisions. In interpreting an operative provision, explanatory sections may only be considered for limited purposes. They are set out in section 182-10 .