CTHRepealedAct
Minerals Resource Rent Tax Act 2012
245‑10 Guides and other non‑operative pr245‑10 Guides and other non‑operative provisions, and their role in interpreting this Act
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#### 245‑10 Guides and other non‑operative provisions, and their role in interpreting this Act
(1) The provisions covered by this section are:
(a) any section in Division 2, 3 or 4; or
(b) any section that has as its heading “What this Division is about”.
(2) These provisions form part of this Act, but they are not operative provisions. In interpreting another provision in this Act (an operative provision), non‑operative provisions may only be considered:
(a) in determining the purpose or object underlying the operative provision; or
(b) to confirm that the operative 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 operative provision’s meaning if the provision is ambiguous or obscure; or
(d) in determining the operative 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.