Principles

Queensland v Congoo [2015] HCA 17

Some people may still think legislative intention has something to do with what the collective called parliament subjectively intended a provision to mean. Nothing could be more wrong, as the High Court has again reminded us (at [36])².

Legislative intention is really no more than a constitutional courtesy – that is, an …

Channel Pastoral v FCT [2015] FCAFC 57

What should we do when provisions in different sectors of the tax system collide? Answer – apply the hierarchy/harmony principles the High Court told us about in Project Blue Sky¹. The provisions as a whole are presumed to be intended to produce harmonious goals. Conflict is alleviated by adjusting the meaning …