A flier from Maddocks says – ‘It is a little known fact that the answers to life, the universe and everything related to statutory interpretation can be found in the magical text known as the Acts Interpretation Act 1901’. While this may overplay things a little, the AIA does provide many answers to statutory life and navigation of our interpretation universe. The AIA was the second statute passed after federation. With its constitutional overtones, it remains a key part of the system. It has been amended many times, most prominently in 1981 when s 15AA was inserted to formally require a purposive approach. As Gleeson CJ once noted, the AIA does ‘not compete for attention’ with other statutes, nor do they ‘rank in any order of priority. They work together’1. The AIA indeed may provide the magic which resolves your interpretation puzzle. iTip – always check the AIA2.
Gordon Brysland – Tax Counsel Network gordon.brysland@ato.gov.au
See here for the official PDF of Episode 113 of interpretation NOW!
Thanks – Oliver Hood, Agnes Liu, Jeremy Francis & Philip Borrell.
Footnotes:
1 AIRC [2002] HCA 42 [7-8], Forrest [2024] FCA 729 [83], Episodes 17 & 73.
2 And consult the leading textbook – Pearce Interpretation Acts in Australia.