MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 1 - INTRODUCTION  

PART 1-2 - A GUIDE TO THIS ACT  

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

SECTION 4-5   GUIDES  

4-5(1)    
One category is the guide in many Divisions. Under the heading " What this Division is about ' , a short explanation of the Division appears in boxed text.

4-5(2)    
Guides form part of this Act but are not operative provisions. In interpreting an operative provision, guides may only be considered for limited purposes. These are set out in subsection 245-10(2) .