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.
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.