Episode 6 warns us against simplistic generalisations about statutory policy. This case (at [1092-1095]) repeats what the High Court said in Alcan6 about the dangers of fixing on the general revenue-raising purpose of tax laws as a basis for interpretation.
The question is how far legislation goes in pursuit of revenue raising, once the purpose of the provisions has been established. To start with the idea that all tax laws are to be viewed through some revenue-centric prism begins at the wrong end and is non-viable. iTip – there is no room for any inbuilt revenue bias in the proper interpretation of tax laws7.
This case is from Episode 22 of interpretationNOW!
6 Alcan  HCA 41 (at ).
7 Episode 14 – Status of tax laws.