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.