Document ID: chunk:federal_register_of_legislation:C2017C00327:section:7:p30
Version: federal_register_of_legislation:C2017C00327
Segment Type: section
Provision Reference: s 7 (pt 30/45)
Character Range: 93174–95876

subsection (2) have effect, and must be complied with, despite any other Commonwealth law.

27‑25  Cancellation of exemptions from wine tax
 (1) This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act.
 (2) The cancellation does not apply if the provision of the other Act:
 (a) commences after this section commences; and
 (b) refers specifically to wine tax payable under this Act.

27‑30  Application of the Criminal Code
  The Criminal Code applies to all offences against this Act.

27‑35  Regulations
 (1) The Governor‑General may make regulations prescribing matters:
 (a) required or permitted by this Act to be prescribed; or
 (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
 (2) In particular, the regulations may make provision:
 (b) relating to the service of documents under, or for the purposes of, the *wine tax law (including the service of process in proceedings for the recovery of tax or other amounts payable under the wine tax law);
 (c) for penalties for offences against the regulations by way of fines of up to $1,000.

Part 7—Interpreting this Act

Division 29—Rules for interpreting this Act

29‑1  What forms part of this Act
 (1) These all form part of this Act:
  the headings to the Parts, Divisions and Subdivisions of this Act;
  *explanatory sections;
  the headings to the sections and subsections of this Act;
  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.

29‑5  What does not form part of this Act
  These do not form part of this Act:
  footnotes and endnotes;
  Tables of Subdivisions.

29‑10  Explanatory sections, and their role in interpreting this Act
 (1) An explanatory section is:
 (a) any section that is the first section in a Division and that has as its heading "What this Division is about"; or
 (b) any section in Division 2, 3 or 4.
 (2) *Explanatory sections form part of this Act, but they are not operative provisions. In interpreting an operative provision, an explanatory section 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 this Act and the purpose or object underlying the provision; or
 (c) in determining the provision's meaning