The High Court has repeatedly said that interpretation begins with the text of the statute considered in light of its purpose and context. Importantly, context is ‘regarded at this first stage and not at some later stage and it should be regarded in its widest sense’. When ascertaining the context of a statutory provision, regard may be had to extrinsic materials. The recent Lottoland case reminds us of the limited role extrinsic materials play in practice in determining the meaning of provisions1. While they can be useful in ascertaining the context and purpose of statutory provisions, they cannot ‘usurp the meaning of the legislation’. iTip – it is important to understand the limited role extrinsic materials play in ascertaining the meaning of statutory provisions.
Cameron Anderson-Smith – Tax Counsel Network
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In this episode:
Footnotes:
Writers – Cameron, Gordon & Philip. Producer – Joseph.
1Lottoland[2019] NSWSC 1041 (at [108-110]), Taylor[2019] HCA 30 (at [87]).