Ziegler v FCT [2025] FCAFC 168
Section 33(3) of the Acts Interpretation Act 1901 says –
Where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character … the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.
It had been held that s 33(3) confers a power to amend notices of penalty assessment13. In Ziegler (at [57-64]), this was held to be ‘erroneous’ – s 33(3) is a ‘statutory direction about construing a power conferred by another statute’. It directs the manner in which powers elsewhere are exercised14. Finally15.
This principle is from Episode 127 of interpretation NOW!
Footnotes:
13 Aurora (No 2) [2011] FCA 1090 [118-119], Thomas [2015] FCA 968 [573].
14 See the case for further background – cf Sunflower [2025] FCA 1442 [72].
15 All the very best for the festive season to iNOW! subscribers and users.