Grain Growers v CCSR [2016] NSWCA 359
Episode 19 makes the point that ‘connection phrases’ take their meaning from their context8. The issue in this case was what ‘in connection with’ means in an exemption requiring wages be paid ‘for work of a kind ordinarily performed in connection with the … charitable … purposes of the institution’9.
The court said (at [123]) little assistance is gained ‘by relying upon the meaning that those words have been given in a different statutory context’. It was the terms of the provision itself, the statutory context and the charitable purposes in play which drove the answer that the institution itself did not have to do the work for which wages were paid.
This case is from Episode 22 of interpretationNOW!
Footnotes:
8 R v Kay [2016] QCA 269 (at [26]).
9 s 48(2) of the Payroll Tax Act 2007 (NSW).