Document ID: chunk:federal_register_of_legislation:C2021C00299:section:3:p7
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 3 (pt 7/15)
Character Range: 74406–77134

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.

Part 5‑3—Dictionary

Division 110—Dictionary

Table of Subdivisions
110‑A Dictionary

Subdivision 110‑A—Dictionary

Table of Sections
110‑5 Dictionary

110‑5  Dictionary
  In this Act:
adjustment has the meaning given by section 195‑1 of the *GST Act.
amount includes a nil amount.
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
assessed net fuel amount, for a *tax period, or for a *fuel tax return period, means the *net fuel amount *assessed for the tax period or fuel tax return period.
assessment has the meaning given by the Income Tax Assessment Act 1997.
biodiesel has the same meaning as it has in the Excise Tariff Act 1921.
carrying on an *enterprise has the meaning given by section 195‑1 of the *GST Act.
Commissioner means the Commissioner of Taxation.
Note: The office of Commissioner of Taxation is created by section 4 of the Taxation Administration Act 1953.
creditable acquisition has the meaning given by section 195‑1 of the *GST Act.
creditable importation has the meaning given by section 195‑1 of the *GST Act.
decreasing adjustment has the meaning given by section 195‑1 of the *GST Act.
decreasing fuel tax adjustment has the meaning given by section 44‑5.
effective fuel tax has the meaning given by sections 43‑5 and 43‑7.
enterprise has the meaning given by section 9‑20 of the *GST Act.
entity has the