Principles

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 …

Advantage of own wrong

Charara v Waverley Council [2021] NSWLEC 1650

Charara sought consent to add a mezzanine floor to his house in Bronte in breach of the applicable Floor Space Ratio standard.  He succeeded by showing (A) the standard was unreasonable and unnecessary, (B) there were sufficient other grounds met, and (C) that public interest elements were satisfied. 

Unapproved modifications already undertaken, however, …

Extrinsic materials

Re K and M [2021] NSWSC 1314

In this family law case, Sacker J (at [32]) repeats the point that extrinsic materials may be taken into account without first having to find ambiguity or other difficulty.  This is timely given the confusion which still appears to cloud the issue.

The instruction in CIC Insurance to consider context in the ‘widest …

Coherent utility

Programmed v CILSLPB [2021] WASCA 208

What did ‘site’ mean in the definition of ‘construction industry’ in long service leave legislation?8  Martin J drew attention to the assumption that all words are assumed to have meaning and affect.  This, he described (at [63]) as legislative words being ‘afforded some measure of coherent utility’9.

Consistent with the statutory …

Manner of Manufacture

Commissioner v Aristocrat [2021] FCAFC 202

Aristocrat sought to patent a ‘system or method for providing a feature game’ on poker machines12.  Was the claim for a ‘manner of manufacture within the meaning of s 6 of the Statute of Monopolies’?13

Although ‘manner of manufacture’ appears in the legislation, its meaning is not resolved by the ordinary …

Uncertainty

Sunland Group v Gold Coast CC [2021] HCA 35

A developer argued that it was subject to lower infrastructure contributions under earlier DA conditions rather than at a higher rate under later planning legislation.  All the judges rejected this.

Gordon J (at [18-19]) emphasised that the duty to attribute legal meaning to the text ‘remains constant, regardless of whether the …

Closely structured legislation

Buddhist Society WA v FCT (No 2) [2021] FCA 1363

The ATO revoked the DGR status of the society.  The latter argued that, by doing this and seeking further information8, the ATO now had a reverse onus to show why the society was not entitled to DGR status.

This was rejected by the judge (at [36-38]) because the …

International treaties

Addy v FCT [2021] HCA 34

A UK national on a working holiday visa was taxed at a higher rate than an Australian national would be.  She said this was unlawful under a treaty because it subjected her to ‘other or more burdensome’ taxation than Australians ‘in the same circumstances …in particular with respect to residence’10

The court …

Beneficial purpose

Patten v Mareangareu [2021] VSCA 295

A police officer was convicted of offences and dismissed.  The convictions were later quashed and he sought reappointment13.  The trial judge said the power to reappoint ‘should be construed beneficially for the police officer’ and ordered reappointment.

The appeal court, however, held (at [57]) that to identify a beneficial purpose up-front ‘may …