Senior judges routinely draw attention to the complex nature of interpretation within which constructional choices are all but ‘inescapable’1. One observation is that the choice between open alternatives for the ‘best contextual interpretation’ is more art than science2. The more skilled and perceptive the reader, the more apparent and abundant the choices based on the text may become. In our system, selection between them is made primarily by reference to statutory purpose ‘whose sympathetic and imaginative discovery’ within the text is the surest guide to what provisions mean3. The central idea about which iNOW! revolves is that building interpretational muscle is a necessary first step to better and more practical tax outcomes.
Hoa Wood – Tax Counsel Network
See here for the official PDF of interpretationNOW! Episode 10
In this episode:
Footnotes:
Writer – Gordon Brysland, Producer – Michelle Janczarski. Thanks to Alex Reid, Ivica Bolonja & Jo Stewart.
1 French CJ (2015) 40 Monash University Law Review 29.
2 Steyn (2003) 25 Sydney Law Review 5 (at 8).
3 Thiess v Collector [2014] HCA 12 (at [23]).