FCT v Patrix Prestige [2024] FCAFC 148
Headings are taken into account in interpretation11, but their practical impact varies. One issue in this case was the effect of the phrase ‘Changes of use’ in headings to luxury car tax adjustment provisions12.
The key point made by the court (at [19]) was that headings are ‘often misleading’13. The heading in question was an ‘incomplete summary’ of the full operation of the provisions. It therefore exerted no controlling influence over them. Given that headings are essentially aids to comprehension and navigation, this was less than surprising. Yet, headings are not to be ignored. iTip – treat them with caution and don’t overplay their influence.
This principle is from Episode 115 of interpretation NOW!
Footnotes:
11 Rolfe [2021] HCA 38 [18], Pearce 10th ed [4.91-4.93], E 55, 84 & 109.
12 s 15-30 of the A New Tax System (Luxury Car Tax) Act 1999 (Cth).
13 Lavender [2005] HCA 37 [21], Adeels [2009] HCA 48 [13] cited.