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Fuel Tax Bill 2006

Part 5-1 Rules for interpreting this Act

Division 105 Rules for interpreting this Act

Table of Subdivisions

105-A   Rules for interpreting this Act

Subdivision 105-A Rules for interpreting this Act

Table of Sections

105-1        What forms part of this Act

105-5        What does not form part of this Act

105-10      Guides, and their role in interpreting this Act

105-1   What forms part of this Act

             (1)  These all form part of this Act:

                     (a)  the headings to the Chapters, Parts, Divisions and Subdivisions of this Act;

                     (b)  * Guides;

                     (c)  the headings to the sections and subsections of this Act;

                     (d)  the headings for groups of sections of this Act (group headings);

                     (e)  the notes and examples (however described) that follow provisions of this Act.

             (2)  The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

105-5   What does not form part of this Act

                   These do not form part of this Act:

                     (a)  footnotes and endnotes;

                     (b)  Tables of Subdivisions;

                     (c)  Tables of sections.

105-10   Guides, and their role in interpreting this Act

             (1)  A Guide consists of:

                     (a)  sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.; or

                     (b)  a Subdivision, Division or Part that is identified as a Guide by a provision in the Subdivision, Division or Part.

             (2)  * Guides form part of this Act, but they are kept separate from the operative provisions. In interpreting an operative provision, a Guide 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 the 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 the Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.