Privacy Commissioner v Telstra [2017] FCAFC 4
Should you work out the meaning of a statutory definition in isolation before reading it into the text of the provision being looked at? The answer given by the courts is a firm ‘no’. Statutory definitions are only aids to construction, not substantive law2. Divorcing a definition from its substantive context …
Benjamin v FCT [2017] AATA 39
The use of headings for interpretational purposes has always been difficult5. Historically, Part and Division headings formed part of the Act and could not be ignored. They could constrain general provisions or help resolve ambiguity6, but naturally gave way to clear language in provisions.
Section headings, however, were only part …
Minister v Kumar [2017] HCA 11
If an Act requires or allows a thing to be done and the deadline is a Saturday, Sunday or holiday, s 36(2) of the Acts Interpretation Act 1901 allows the thing to be done on the next business day. Kumar was eligible to apply for a 572 visa if he held a 485 visa …
WAPC v Southregal Pty Ltd [2017] HCA 7
A key
presumption is
that all words in a statute are
to be given meaning and effect10. Legislation isn’t always perfect, however,
and parliament is sometimes guilty
of surplusage or tautology11. In these situations, the presumption doesn’t permit strained readings at odds with statutory
purpose.
In this case, …
UNSW Global v CCSR [2016] NSWSC 1852
Sometimes the ordinary, literal meaning of a provision will not remedy the mischief it was meant to address, and you’ll need to look for an alternative reading of the text3. However, White J (at [47-50]) reminds us to be careful not to adopt a position that addresses the mischief parliament had …
Narrier v WA [2016] FCA 1519
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 …
Grain Growers v CCSR [2016] NSWCA 359
Episode 19 makes the point that ‘connection phrases’ take their meaning from their context8. The issue in this case was what ‘in connection with’ means in an exemption requiring wages be paid ‘for work of a kind ordinarily performed in connection with the … charitable … purposes of the institution’9…
CSR v ACN 005 057 349 Pty Ltd [2017] HCA 6
If an official discretion is subject to preconditions, there may be a duty to act once they are satisfied10. That was not what happened in this case, however. An Act said the revenue may amend errors in land tax assessments (such as overpayments). The problem was that …
Bywater Investments v FCT [2016] HCA 45
Episode 3 dealt with how to approach the interpretation of DTAs. Gordon J in this case (at [145-150]) provides further guidance in the context of a dispute about residency for income tax purposes.
Where a DTA is set out in an Act in the same words, the ‘transposed text should bear the same …
Siddique v Martin [2016] VSCA 274
The word ‘under’ is common in statutes. In this case, the court had power to direct that items seized ‘under a search warrant’ be returned to their owner. A magistrate had held he could not return things seized by police but not listed on the warrant6.
The court (at [19]) quoted a …
