Principles

Taxing statutes

Detector Inspector v CoInvest Ltd [2025] VSC 135

Given long service leave charges paid to a fund were a ‘tax’3, it was argued (A) that related rules should be read narrowly, and (B) that, where two meanings are reasonably open after applying the ordinary rules of interpretation, the issue should be resolved in favour of the taxpayer4

Anthony Hordern principle

Charlie [2025] FCAFC 55, KP [2025] NSWCA 69

These cases illustrate the caution necessary when applying the Anthony Hordern principle – that an express power subject to conditions excludes reliance on a general power over the same subject matter7Charlie (at [52-55]) says that the ambit of the express power must be wholly within or subsumed by the …

Drafting assumptions

Harris v Military Rehabilitation [2025] FCA 381

In this case, McEvoy J (at [26]) quotes as follows10

‘The current approach to statutory interpretation involves courts assuming that those drafting legislation, and parliaments which enact it, are familiar with the general principles of statutory construction, and that courts will take statutory language as they find it, read with the

Impact of practice

Gamage v Riashi [2025] NSWCA 84

At issue was whether ICAC could itself launch prosecutions against persons it had investigated.  Basten AJA answered ‘no’.  There was no express or incidental power permitting ICAC to launch prosecutions14.  This was despite the fact later parliamentary debates on amendments had referred to the ‘practice’ of ICAC commencing prosecutions which were later …

Statutory fictions

Bogan v Estate of Smedley [2025] HCA 7

The general prohibition of contingency fees is subject to an exception in Victoria for ‘group costs orders’.  It was held that making an order of this kind was relevant to whether the proceedings should be transferred to NSW.  The transferee court was required to deal with the proceeding ‘as if’ steps taken …

Transitional provisions

Hanave [2025] NSWLEC 19, Hixson [2025] NSWSC 192

Two aspects of transitional provisions are touched on in these cases.  Hanave (at [62]), emphasises their temporary nature.  The judge observed that ‘transitional’ means passing from one condition to another.  It was added that provisions of this kind are meant to be ‘passing’ and not forever applicable.

In Hixson (at [55]) …

Inversion of process

Billyard Ave v Sydney City [2025] NSWLEC 22

Walsh C had refused a DA due to inconsistency with the objectives of the development zone in question9.  The first objective of the R1 zone was ‘to provide for the housing needs of the community’.  Walsh C construed this objective by reference to expert opinion and party evidence on what …

Tautologies

ZeroBonds v Commissioner [2025] NSWSC 265

This case is about the phrase ‘before or when’ in residential bond provisions13.  Refusing declarations sought by Z, Brereton J held the phrase was used in a temporal sense rather than in a conditional sense. 

In the former, the words ‘before’ and ‘when’ had different meanings, but in the latter they ‘usually …

Hitting the target

WC Nominal Insurer v Sako [2025] NSWCA 12

‘Hitting the target’ is an old phrase heard more and more6.  It signifies two things.  First, that a solution be sought which coherently gives effect to statutory purpose.  Second, that there is a constructive duty on all interpreters to try to hit the legislative target.

The issue in Sako was …

Purpose and the sheriff

WCX v Homebuilding [2025] NSWCA 16

A builder obtained judgment against C who held a line of credit from a funder.  The Sheriff sought to execute on property of C which the funder then claimed.  It was argued the Sheriff acted unlawfully, as ‘functions in relation to … any legal proceedings to which the Sheriff is a party … are …