Tax exemptions

Perpetual Corporate Trust v CST [2022] SASC 7

Should tax exemptions be read liberally?  A stamp duty provision conferred a broad exemption on property not used for ‘residential purposes’4. Exemptions having a purpose to benefit a class of activity are generally to be read liberally5.  This reflects the principle that ‘all legislation is to be construed …

Legislative codes

Stefanski v Western Australia [2022] WASCA 5

The instruction to ‘start with the statute’ has particular bite when it comes to legislative codes replacing the common law.  This appeal raised criminal code ‘unsoundness of mind’ provisions regarding intentional intoxication or stupefaction8.

Buss P (at [119-120]) said the code had to be read ‘without any presumption that it was …

Meaning of ‘court’

Lanigan v Circus Oz [2022] VSC 35

A performer took VCAT harassment proceedings against the circus.  One issue was whether VCAT was a ‘court’ for limitation of action purposes11.  VCAT had been held to be a ‘court’ for other purposes12.

McDonald J (at [35]) held it was not a ‘court’ here.  The statutory framework was different …

Consistent meaning

ACCC v J Hutchinson Pty Ltd [2022] FCA 98

The starting idea that the same word used in the same statute takes the same meaning has near mythic status14.  In this competition case, Downes J (at [281]) said that, where the same concepts are used in a suite of provisions, ‘a consistent meaning should ordinarily be given’15

Episode 81

In Stanley v DPP, Basten JA draws attention to one of the most basic basics of our system1.  The judge channelled Project Blue Sky in turn quoting Bennion2‘The distinction between literal and legal meaning lies at the heart of the problem of statutory interpretation.  An enactment consists of a verbal formula.  Unless defectively worded,

Inclusive definitions

NSW Bar Association v EFA [2021] NSWCA 339

A drunken barrister approached a female clerk at a dinner and suggested oral sex.  The tribunal found he had not engaged in ‘professional misconduct’, which included ‘conduct … that would … justify a finding that the lawyer is not a fit and proper person to engage in legal practice’4.  The …

Coherence

Tay v Building Services Board [2021] WASC 433

Did engineering activities involve supervising ‘building construction’ for the purposes of someone becoming a building service practitioner8.  In this case, not all the provisions, regulations and forms fitted together that well.  Hill J (at [83-84]) stressed that, where possible, provisions of an Act must be understood as part of ‘the …

Administrative guidelines

Antegra Pty Ltd v CCSR [2021] NSWSC 107

Payne JA in a land tax case (at [87]) said Treasury guidelines are ‘to be construed according to their text and purpose as evident from the document itself in the context of the legislative scheme in which the guidelines are required to be applied’.  Ordinary principles of interpretation apply to them11

Calculation of time

AFP v Cranston (No 15) [2021] NSWSC 1332

Calculation of time often creates angst14.  The issue was when an application to extend the date of forfeiture had to be made by.  The statute said the ‘period at the end of which the property is forfeited is … the 6 month period starting on the conviction day’15 (1 …

Episode 80

Episode 78 dealt with how best to use iNOW! under an easy ‘1-2-3 system’.  Ultimately, it is about getting the reader to the latest intel relevant to their issue as fast as possible.  Selection of cases each month for this purpose is a much slower process.  While the High Court often frames interpretation themes briefly and in systemic terms1