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Taxation Review Authorities Act 1994

Purpose and construction

4: Construction of statutory references

You could also call this:

"How the Act refers to other parts of the law"

Illustration for Taxation Review Authorities Act 1994

When you read this Act, you need to understand how it refers to other parts. You will see references to specific parts or sections, and these are about this Act. You also see references to other elements, which are about the context they are in. When you see a reference to a particular paragraph, you should think about where it is. It is referring to that paragraph in the section, subsection, definition, or clause it is part of. This helps you understand what the Act is talking about.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347464.

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Part 1Purpose and construction

4Construction of statutory references

  1. Except where there is express provision to the contrary,—

  2. a reference in this Act to a particular Part or section is to be construed as a reference to a Part or section of this Act; and
    1. a reference in this Act to some other particular element is to be construed as a reference to that element in its immediate context.
        1. For example, a reference to paragraph (f) is to be construed as a reference to paragraph (f) of the section, subsection, definition, or clause in which that paragraph is contained.