Caltex Australia v FCT  FCA 1849
Instruments forming part of a legislative scheme are generally read together for interpretational purposes5. For 2 or more Acts to form a scheme, they must be interdependent in a meaningful way6. It is not enough that they merely have some wider common purpose or some incidental connection.
Davies J (at ) said the Acts in question ‘do not have co-extensive fields of operation and do not deal with the same subject matter’. This was despite their passage as a ‘package of legislation’7. They ‘have different purposes and operate independently of each other’, said the judge. iTip – interdependence of operation is necessary for there to be a scheme.
This case is from Episode 55 of interpretation NOW!
5 Episodes 9 & 24, Pearce 9th ed (at [3.45-3.46], 452).
6 Certain Lloyd’s  HCA 56 (at [97-98]).
7 cf Mailes  NSWCCA 155 (at ), Evans  TASFC 3 (at ).