MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 6
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INTERPRETING THIS ACT
PART 6-1
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RULES FOR INTERPRETING THIS ACT
Division 245
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Rules for interpreting this Act
SECTION 245-1
WHAT FORMS PART OF THIS ACT
245-1(1)
The following all form part of this Act:
(a) the headings of the Chapters, Parts, Divisions and Subdivisions of this Act;
(b) a provision covered by section 245-10 (non-operative provisions);
(c) the headings of the sections and subsections of this Act;
(d) the headings for groups of sections of this Act (group headings);
(e) the notes and examples (however described) that follow provisions of this Act.
245-1(2)
The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.
The following all form part of this Act:
(a) the headings of the Chapters, Parts, Divisions and Subdivisions of this Act;
(b) a provision covered by section 245-10 (non-operative provisions);
(c) the headings of the sections and subsections of this Act;
(d) the headings for groups of sections of this Act (group headings);
(e) the notes and examples (however described) that follow provisions of this Act.
245-1(2)
The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.
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