MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 6 - INTERPRETING THIS ACT  

PART 6-1 - RULES FOR INTERPRETING THIS ACT  

Division 245 - Rules for interpreting this Act  

SECTION 245-10   GUIDES AND OTHER NON-OPERATIVE PROVISIONS, AND THEIR ROLE IN INTERPRETING THIS ACT  

245-10(1)    
The provisions covered by this section are:

(a) any section in Division 2 , 3 or 4 ; or

(b) any section that has as its heading " What this Division is about " .

245-10(2)    
These provisions form part of this Act, but they are not operative provisions. In interpreting another provision in this Act (an operative provision ), non-operative provisions may only be considered:

(a) in determining the purpose or object underlying the operative provision; or

(b) to confirm that the operative 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 operative provision ' s meaning if the provision is ambiguous or obscure; or

(d) in determining the operative 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.