The ‘modern approach’ to statutory interpretation was first articulated in this country by Mason J in 19851. Courts now tell us week-by-week that the principles are ‘well established’. Indeed, they are so well established that often little more is said than that the method involved follows the familiar ‘text > context > purpose’ protocol. Earlier this month, in a case about ‘improvements’, five High Court judges described this approach as the ‘required approach’2. Even if this was already obvious, the remark is important in the same way confirmation that s 15AA of the Acts Interpretation Act 1901 is mandatory was important. To the extent it has not been appreciated there is only one approach to the interpretation of our statutes, the position is now made explicit. We do not have a range of possible approaches each vying for attention. iTip – and that’s a good thing.
Gordon Brysland – Tax Counsel Network gordon.brysland@ato.gov.au 0417 605 338
See here for the official PDF of Episode 121 of interpretation NOW!
Thanks – Oliver Hood, Agnes Liu, Jacinta Dharmananda & Patrick Boyd.
Footnotes:
1 K & S Lake (1985) 157 CLR 309 (315), cf Prince Earnest [1957] AC 436 (461).
2 Valuer-General v WSTI Properties 490 SKR Pty Ltd [2025] HCA 23 [34].