Principles

Express references

Duffy v Authority [2016] NSWSC 1062

If a provision refers to a specific thing, it may implicitly exclude other things of that type, especially if similar parts of the Act do mention those other things5.  Here (at [41-42]), notice had to be given to ‘the licensee’.  This meant no-one else needed to be notified, since different provisions did …

Giving all words meaning

H v Commissioner of Police [2016] SADC 64

Always search for an interpretation that gives all the words of a provision some meaning and effect and doesn’t make any of them redundant10.  This doesn’t mean every word has to change the provision’s scope or operation – some could have a limited effect, and Parliament may have intended others …

Common law & statute

The purposive revolution was actually a parallel shift in both common law and statute.  One week before s 15AA of the Acts Interpretation Act 1901 commenced, the High Court said that ‘[t]he fundamental object of statutory construction … is to ascertain the legislative intention by reference to the language of the instrument [and] legitimate aids to construction’1.

Since …

Extrinsic materials

Chapman-Davis v NSW [2015] NSWIC 10

Extrinsic materials, such as second reading speeches and explanatory memoranda, can be helpful but should be used with care.  This case (at [144-148]) notes that extrinsic materials may help you find the purpose or object of a provision3, although this must also be supported by the words of the statute4.   …

‘And’ & ‘or’

Onebev v Encore Beverages [2016] VSC 284

‘And’ and ‘or’ usually take their plain meaning.  ‘And’ is conjunctive and combines items in a provision, while ‘or’ is disjunctive and creates alternatives.  However, ‘and’ is sometimes read as ‘or’ (and vice versa) if there is a clear drafting or printing error, or if context shows the other meaning was intended7

‘Must’ and ‘shall’

AS v Minister [2016] VSC 351

Words like ‘must’, ‘shall’ or ‘required’ normally impose a mandatory duty and remove discretion8, but as always, this is subject to contrary intention9.  While there is no fixed formula, consider whether failing to comply would defeat the Act’s purpose.  If so, the provision may be compulsory10.

In this …

Status of tax laws

Traditionally, there was a view that tax Acts ‘should receive a strict construction’1.  Hill J said it would be ‘a sad day’ if the rule were abandoned, as this could lead to ‘sloppy drafting’2. Kirby J disagreed, famously saying that a tax Act is ‘just another statute’3.

Where are we now on this?  With …

Context and ambiguity

FCT v Jayasinghe[2016] FCAFC 79 

In this case, Allsop CJ emphasises (at [3-12]) that statutory words need not be ambiguous on their face before their context may be examined6.  Words cannot be construed in isolation, and context (in its widest sense) must be considered straight away7.

At the same time, Allsop CJ warns against giving …

Tax retrospectivity

Numo Pty Ltd v CSR [2016] VSC 274

Episode 7 said that Acts which change legal rights or liabilities are presumed not to apply retrospectively.  This case says further (at [47-51]) that the presumption chiefly applies to Acts that change the law, not the exercise of existing statutory powers10

The Commissioner had exercised a statutory discretion to group …

General & special provisions

Totten v Secretary [2016] AATA 240

If a specific provision conflicts with a more general one in the same or an earlier statute, there is a general rule that the specific provision prevails.  However, the conflict must first be completely irreconcilable11, as all words of an Act should be given effect where possible12.

In this case …