Rees J in this case considered whether a company director had improperly used information to gain an advantage contrary to the Corporations Act10. In interpreting the provisions, the judge (at ) relied on a note to the Act. Here, notes were part of the Act and had ‘the same status as the provisions of the Act’ under s 13 of the Acts Interpretation Act 1901.
However, different jurisdictions may treat notes differently11, they cannot dominate the text of an Act12, and they may also be subject to special rules13. iTip – notes are generally an aid to interpretation. Be careful not to over-extend their reach or authority.
This case is from Episode 54 of interpretation NOW!
10 s 183(1) of the Corporations Act 2001 (Cth).
11 s 19 of the Acts Interpretation Act 1915 (SA), for example.
12 Pearce & Geddes (at [4.57]), CFMEU  FCAFC 25 (at [115, 118]).