Document ID: chunk:federal_register_of_legislation:C2025C00162:section:39
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 39
Character Range: 406404–408645

39  Tables, calculators etc. form part of section
 (1) For the purposes of this Act, a Table and a Key to a Table are to be taken to be part of:
 (a) if the Table occurs in a section containing subsections—the subsection immediately preceding the Table; and
 (b) if the Table occurs in a section that does not contain subsections—the section.
 (1A) For the purposes of this Act, a Note is to be taken to be part of:
 (a) if the Note immediately follows a section that does not contain subsections—the section; or
 (b) if the Note immediately follows a subsection—the subsection; or
 (c) if the Note immediately follows a point in a Rate Calculator—the point; or
 (d) if the Note immediately follows a Step in a Method Statement and is aligned with the text of the Step—the Step; or
 (e) if the Note immediately follows a Table—the Table; or
 (f) if the Note immediately follows a paragraph and is aligned with the text of the paragraph—the paragraph; or
 (g) if the Note immediately follows a clause in a Schedule—the clause in the Schedule; or
 (h) if the Note immediately follows a subclause in a Schedule—the subclause in the Schedule.
 (2) For the purposes of this Act, a Calculator (whether a Rate Calculator, a Lump Sum Calculator or any other Calculator) is to be taken to be part of the section immediately preceding the Calculator.
 (3) Rate Calculators are divided into Modules (for example, Module A).
 (4) A Module of a Rate Calculator is divided into points and some points are divided into subpoints.
 (5) The points in a Module are numbered as follows:
 (a) the initial number (followed by a dash) identifies the section that immediately precedes the Rate Calculator;
 (b) the letter following the dash is the letter allocated to the Module in which the point occurs;
 (c) the final number identifies the order of the point within the Module.
Example: Point 1068‑E8 is the eighth point in Module E of the Rate Calculator at the end of section 1068.
Note: Paragraph (5)(a) has been adopted so that if a reader is looking for a particular section of the Act and opens a page that happens to be in the middle of a Rate Calculator, the reader will know whether the section the reader is looking for is before or after that page.