Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.
(2) A Guide forms part of this Act, but is kept separate from 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.
Table of sections
90 - 1 Dictionary
90 - 5 Meaning of tax agent service
90 - 10 Meaning of BAS service
90 - 15 Meaning of tax (financial) advice service