Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p22
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 22/24)
Character Range: 845018–847666

(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.

182‑5  What does not form part of this Act
  These do not form part of this Act:
  footnotes and endnotes;
  Tables of Subdivisions.

182‑10  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 Chapter 1 (other than sections 1‑1 and 1‑2); or
 (c) any section in Division 5 or 37; or
 (d) any section that is the last section in a Division or Subdivision of Chapter 2 and that has a checklist of special rules in Chapter 4; or
 (e) any section that a note states to be an explanatory section.
 (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 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 this Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

182‑15  Schedules 1, 2 and 3
  The second columns of the tables in Schedules 1, 2 and 3 are not operative. In interpreting an item in those tables, or any other operative provision, those columns may only be considered for a purpose for which an *explanatory section may be considered under subsection 182‑10(2).

Part 6‑2—Meaning of some important concepts

Division 184—Meaning of entity

184‑1  Entities
 (1) Entity means any of the following:
 (a) an individual;
 (b) a body corporate;
 (c) a corporation sole;
 (d) a body politic;
 (e) a *partnership;
 (f) any other unincorporated association or body of persons;
 (g) a trust;
 (h) a *superannuation fund.
Note: The term entity is used in a number of different but related senses. It covers all kinds of legal persons. It also covers groups of legal persons, and other things, that in practice are treated as having a separate identity in the same way as a legal person does.
 (1A) Paragraph (1)(f)