Section 15AB of the Acts Interpretation Act 1901 (Cth) States

question 47

Multiple Choice

Section 15AB of the Acts Interpretation Act 1901 (Cth) states that a court may refer to certain 'extrinsic' documents when interpreting legislation.Which of the following is not listed in the section?

• A)A relevant report of a Royal Commission
• B)A treaty or other international agreement referred to in the Act
• C)An explanatory memorandum relating to the Bill containing the provision that requires interpretation
• D)A decision of a higher court within the same hierarchy

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Definitions:

Noncurrent Assets

Assets that are not expected to be converted into cash, sold, or consumed within one year or the normal operating cycle of the business, typically including property, plant, and equipment.

Treasury Stock

Stocks that the issuing company initially released and then bought back, decreasing the total shares available for trading.

Cash Dividends

Payments made by a company to its shareholders, usually in cash, out of its profits or reserves.

Financial Statements

Formal records of the financial activities and condition of a business, person, or other entity, including balance sheet, income statement, and cash flow statement.