Episodes

Australian courts in recent years have had much to say on the interpretation of Double Tax Agreements (DTAs), elaborating on earlier decisions like Thiel.  The Full Federal Court decisions in SNF (Australia), Chevron, Satyam and Burton have reiterated the key principles.  They again show how important it is to keep in mind the overarching objectives of DTAs, …

The High Court has repeatedly said that interpretation begins with the text of the statute considered in light of its purpose and context.  Importantly, context is ‘regarded at this first stage and not at some later stage and it should be regarded in its widest sense’.  When ascertaining the context of a statutory provision, regard may be had to extrinsic …

The first thing about statutory interpretation is to understand the basic principles.  Courts last month reminded us these are ‘well known’ and ‘not overly complex’¹.  Middleton J tells us to be guided by common sense, not blinded by ‘over-analysis’².  This reflects the general anti-linguistic approach required by the High Court.  Context and purpose point the way, …

Spanning 50 episodes, interpretation NOW! has developed into an important public resource from the ATO on interpretation principles.  Now we have established www.interpretationnow.com giving you the ability to search, access and link to all the available data.  You can do this on any device you want and click-thru to primary sources, like all the important High Court cases.  Everything is …

In Masson v Parsons¹,  the recent sperm donor case, the High Court repeated key points about how we are to read statutes.  First (at [26]), unless there is a basis in the text, context or purpose for a different meaning, words take their ordinary meaning².  Second (at [42]), any conflict between provisions is to be …

Under the ‘modern approach’, objective discernment of statutory purpose is not only integral¹ but also a requirement of the ‘unqualified statutory instruction’ in s 15AA².  For constitutional reasons³, however, the starting point in all cases must be the text of the statute.  Context in the ‘widest sense’ is to be consulted as part of this …

Treaties are traditionally interpreted in a more open way than domestic statutes.  They are to be read in line with the international rules of construction¹.  Treaties enacted into domestic law are also interpreted against a different context compared to an ordinary statute².  Adoption of a treaty into domestic law also signals an objective intention by parliament …

What do   have in common?  This is not the start of a bad joke.  It is how you can be found to be acting in bad faith by using ‘greatly optimistic’ emojis in an abandoned transaction¹.  Since 2004, there has been an increasing number of cases² where judges have had to interpret communications between parties using …

The modern approach to interpretation takes legislation as ‘always speaking’.  This dynamic method, in considering intervening things and the ‘life of the statute’, however, may raise issues about parliamentary sovereignty.  There is a necessary tension between a requirement to progressively interpret legislation, against one which looks at meaning at the time of enactment.  It is true that parliament knows that …

For many years, senior judges have asked that the ‘teaching of statutory interpretation is given the prominence and priority which its daily importance to modern legal practice warrants’¹.  Few cases in any court these days do not involve the interpretation of some statutory framework or other².  John Milburn is a QCAT member who also teaches Advanced …