Tax Administration Act 1994

Purpose and construction

4: Construction of statutory references

You could also call this:

"How the Act refers to its own parts"

Illustration for Tax Administration Act 1994

When you read the Tax Administration Act 1994, you need to understand how it refers to other parts of the Act. You should know that when it mentions a specific Part or section, it is talking about a Part or section in the same Act. This means you look at the same Act to find the Part or section being referred to. When the Act refers to something else, like a paragraph, you look at the context to understand what it means. For instance, if it talks about paragraph (f), you look at the section, subsection, definition, or clause that contains paragraph (f) to know what it is referring to. This helps you make sense of the information in the Act.

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"Understanding special words and rules in the Tax Administration Act"

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.