Principles

Extension of time

Minister v Kumar [2017] HCA 11

If an Act requires or allows a thing to be done and the deadline is a Saturday, Sunday or holiday, s 36(2) of the Acts Interpretation Act 1901 allows the thing to be done on the next business day.  Kumar was eligible to apply for a 572 visa if he held a 485 visa …

Surplus words

WAPC v Southregal Pty Ltd [2017] HCA 7

A key presumption is that all words in a statute are
to be given meaning and effect10.  Legislation isn’t always perfect, however, and parliament is sometimes guilty of surplusage or tautology11.  In these situations, the presumption doesn’t permit strained readings at odds with statutory purpose.

In this case, …

Counter-mischief

UNSW Global v CCSR [2016] NSWSC 1852

Sometimes the ordinary, literal meaning of a provision will not remedy the mischief it was meant to address, and you’ll need to look for an alternative reading of the text3.  However, White J (at [47-50]) reminds us to be careful not to adopt a position that addresses the mischief parliament had …

Simplistic policy

Narrier v WA [2016] FCA 1519

Episode 6 warns us against simplistic generalisations about statutory policy.  This case (at [1092-1095]) repeats what the High Court said in Alcan6 about the dangers of fixing on the general revenue-raising purpose of tax laws as a basis for interpretation. 

The question is how far legislation goes in pursuit of revenue raising, once …

Importance of context

Grain Growers v CCSR [2016] NSWCA 359

Episode 19 makes the point that ‘connection phrases’ take their meaning from their context8.  The issue in this case was what ‘in connection with’ means in an exemption requiring wages be paid ‘for work of a kind ordinarily performed in connection with the … charitable … purposes of the institution’9

‘May’ & ‘must’ (again)

CSR v ACN 005 057 349 Pty Ltd [2017] HCA 6

If an official discretion is subject to preconditions, there may be a duty to act once they are satisfied10.  That was not what happened in this case, however.  An Act said the revenue may amend errors in land tax assessments (such as overpayments).  The problem was that …

Double Tax Agreements

Bywater Investments v FCT [2016] HCA 45

Episode 3 dealt with how to approach the interpretation of DTAs.  Gordon J in this case (at [145-150]) provides further guidance in the context of a dispute about residency for income tax purposes. 

Where a DTA is set out in an Act in the same words, the ‘transposed text should bear the same …

Meaning of ‘under’

Siddique v Martin [2016] VSCA 274 

The word ‘under’ is common in statutes.  In this case, the court had power to direct that items seized ‘under a search warrant’ be returned to their owner.  A magistrate had held he could not return things seized by police but not listed on the warrant6

The court (at [19]) quoted a …

Principle of legality

Jeremiah v Lawrie [2016] NTCA 6

Plaintiff S99 [2016] FCA 483

Episode 13 dealt with the ‘principle of legality’ that clear words are needed to interfere with important common law rights and doctrines.  These two cases show the flexibility with which it may apply in practice.  In Jeremiah (at [76-84]), validity of a search warrant was upheld despite interference with …

Connection phrases

R v Kay [2016] QCA 269

It is nothing new to observe, as this case does (at [26]), that common connection phrases like ‘in relation to’ and ‘in connection with’ often raise problems.  The precise degree of connection fluctuates depending on purpose and context11, including ‘the subject matter of the inquiry, the legislative history, and the facts of …