What is the difference between ‘ordinary meaning’ and ‘plain meaning’? A recent American article spends 70 pages explaining the position1. Often the two terms are used without discrimination. In our system, ordinary meaning involves the natural way in which people use a word. Plain meaning refers to the evident or clear meaning of a word in the sense that only one interpretation is possible2; cf ‘plain and obvious’ – McGregor [2026] HCA 3 [201]. Plain in this context is not a synonym for ‘uncomplicated’, nor does it signify a meaning ‘plain or clear on its face’. All words must be subjected to the ordinary principles of interpretation before any ‘plain or clear meaning’ may properly emerge3. Some of the confusion here follows from the fact that, rather often, the ordinary and plain meanings of a word will be the same. Just don’t assume in advance that this will be the case.
Gordon Brysland – Tax Counsel Network gordon.brysland@ato.gov.au 0417 605 338
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Footnotes:
1 Marco Basile (2024) 110 Virginia Law Review 135.
2 cf Cheedy [2011] FCAFC 100 [107], ZD [2017] VSC 806 [106], BDM [15.11].
3 Palmanova [2025] HCA 35 [6], cf Harvey [2024] HCA 1 [109-111].