It is nothing new to observe, as this case does (at [26]), that common connection phrases like ‘in relation to’ and ‘in connection with’ often raise problems. The precise degree of connection fluctuates depending on purpose and context11, including ‘the subject matter of the inquiry, the legislative history, and the facts of the case’12.
In its broadest sense, ‘in connection with’ may signify ‘any relationship between two subject matters, no matter how remote’13. Pearce & Geddes (at [12.7-12.8]) set out the principles and provide examples. iTip – for more guidance, re-read Hill J’s analysis of ‘relates to’ in an early GST case14.
This case is from Episode 19 of interpretationNOW!
Footnotes:
11 Citrofresh [2007] FCA 1873 (at [66-70]), illustrates.
12 Travelex [2010] HCA 33 (at [25]), Khazaal [2012] HCA 26 (at [31]).
13 American Express [2009] FCA 683 (at [55]).
14 HP Mercantile [2005] FCAFC 126 (at [34-39]).