A New Tax System (Goods and Services Tax) Act 1999
An explanatory section is:
(a) any section that is the first section in a Division and that has as its heading ``What this Division is about''; or
(b) any section in Chapter 1 (other than sections 1-1 and 1-2 ); or
(c) any section in Division 5 or 37 ; or
(d) any section that is the last section in a Division or Subdivision of Chapter 2 and that has a checklist of special rules in Chapter 4 ; or
(e) any section that a note states to be an explanatory section.
(2)
Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section 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 this 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 this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.
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