Episode 31

iNOW! is a modest initiative from the ATO built on a simple idea – ‘anyone who reads legislation and writes down what it means needs to know this stuff’.  Over 140 cases and 31 episodes later, iNOW! is an accessible toolkit of principle and practice.  This year alone, AustLII will record over 2500 cases dealing with the subject in one way or another.  Every month the High Court says something important on interpretation – this month, it’s Esso Australia1.  The relentless march of statutes into society means the tools necessary for understanding them are all the more valuable.  Hopefully this will pave the way to the more efficient understanding of parliament’s commands.  To close the year, please revisit our ultimate iTip from Episode 4text > context > text!

Suna Rizalar  – Tax Counsel Network

See here for the official PDF of interpretationNOW! Episode 31

In this episode:


Writers – Suna Rizalar, Gordon Brysland & Marcus Ryan.

Special thanks to Jo Stewart & Amelia O’Rourke.

Esso Australia Pty Ltd v AWU [2017] HCA 54, see Episode 32.