105‑10 Guides, and their role in interpr105‑10 Guides, and their role in interpreting this Act

#### 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.