Commonwealth Consolidated Acts

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 23.10

  (1)   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 Divisions   2, 3 and 4.

  (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.