N & M Martin Holdings v FCT [2020] FCA 1186
In this case, Steward J was asked to go against an earlier case about when capital gains arise ‘from’ a CGT event9 – he declined. The taxpayer pointed to various ‘anomalous outcomes’ if the earlier case was followed. Arguments like this are often framed at the outer limits …
Carter v FCT [2020] FCAFC 150
Gummow J once singled out tax officers as needing to better understand the general law against which tax disputes often play out12. This trusts case may illustrate the point. It was argued that disclaimer of a present entitlement in a later year was ineffective. In a payroll tax context, it had been …
DRJ v Victims Rights (No 2) [2020] NSWCA 242
Five Yazidi women who had never been to Australia were subjected to violence in Syria by an Australian man. Benefits under NSW law were denied as the violence did not occur in NSW4. This outcome depended on the scope of the law, interpretation provisions5, presumptions that statutes …
Cooper v Strata Plan No 58068 [2020] NSWCA 250
The Coopers kept a little dog in their apartment contrary to a by-law saying occupiers ‘must not keep or permit any animal to be on a lot’. They argued that this was ‘harsh, unconscionable or oppressive’8.
Basten JA said that phrase was ‘fraught with difficulty’, that dictionaries were of …
Eichmann v FCT [2020] FCAFC 155
Was a block of land next door to a builder and used by him for storage purposes an ‘active asset’ under CGT concessions?9 ‘Yes’ – the builder got relief on disposal of the land. The court (at [38-40]) read the provisions beneficially ‘to promote the purpose of the concessions’ to ‘give the …
Vincentia MC Pharmacy v ACPA [2020] FCAFC 163
Ordinary interpretation principles apply to legislative instruments – nothing new here12. This case stresses the settled content of those principles13, the need always to consider statutory purpose from the get-go14, and the mandatory nature of s 15AA in choosing the meaning that best achieves that purpose…
Orr v Cobar Management [2020] NSWCCA 220
The presumption of consistent meaning is a strong one across the statute book even though it bows to context in appropriate situations4. The court in this case5 points out that, even in statutes amended from time-to-time, the presumption exerts its power6.
When parliament uses a term (or a …
Berkeley Challenge v United [2020] FCAFC 113
BC argued they were not liable for redundancy payments because dismissal of their employees was within ‘the ordinary and customary turnover of labour’9. Rejecting this, the court held (at [188]) that the legislative motivation in re-enacting the words in question was that they play the ‘same role as they did under …
Mondelez Australia v AMWU [2020] HCA 29
This decision on the meaning of ‘day’ for leave purposes touches various interpretation themes11. One, it offers a clear example of the need always to ‘start with the statute’ (at [14]). Two, it illustrates the influence an objects clause may have (at [41]).
Three, the proper role of extrinsic materials is …
ASIC v Rent 2 Own Cars [2020] FCA 1312
From time to time, courts set out comprehensively and in one place key principles which apply to the interpretation of statutes14. This national credit code case, from Greenwood J, provides an easy-access refresher course (at [150-151]) on the basics15.
Things start with an explanation of legislative intention …
