One theme from Episode 2 is reflected in a recent paper from Helen Symon QC1 – ‘One’s best guide is always the text of the provision in question. One cannot return to the text often enough, asking “What does the section say?” One may travel through context, purpose, extrinsic materials or legislative history. However, it is always necessary to return from one’s travels to the section. What light do these travels cast on what the section says?’ In other words, begin and end with the text. We leave you this month with the High Court quoting from a 1941 US case as follows2 – legislation ‘must not be read in a spirit of mutilating narrowness’. Please enjoy!
Steven Koufomanolis – Tax Counsel Network
See here for the official PDF of interpretationNOW! Episode 5
In this episode:
Writer – Gordon Brysland, Producer – Michelle Janczarski. Thanks to Ivica Bolonja, Jonathon Shaw, Peter Hoctor & Jo Stewart.
1 Symon QC  TIA Litigation Masterclass paper (at ).
2 Residual  HCA 33 (at ), Hutcheson (1941) 312 US 219 (at 235).