MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
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.
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