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Contemporary issues in construing tax legislation
Published on 01 Oct 16 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Statute law has become so pervasive that almost every legal problem is affected by, or requires consideration of, the provisions of an enactment. No more is this so than in the area of taxation, the imposition of which necessarily finds its source in legislation. Principles of statutory interpretation and, in particular, the search for “legislative intention” continue to develop.
This article explores some of the key problems that arise when the application of the ordinary meaning of the words of a tax Act gives rise to anomalous or arbitrary outcomes and the extent to which courts may find a meaning in the words of a tax provision which, on its face, may depart from the ordinary meaning of such words. The article focuses on recent developments, including three tax cases in which the courts have had to decide whether to depart from the ordinary meaning of the words of a tax Act.
Author profile
Eugene Wheelahan KC FTI
Eugene Wheelahan KC, FTI, practices principally in tax law. He has appeared for both taxpayers and the Commissioner of Taxation in leading cases in the High Court and Federal Court, including, most recently, the Minerva, Mylan, Ausnet and PepsiCo cases. Eugene has a Master of Tax from the University of Melbourne where he is a Senior Fellow of the Law Faculty, lecturing in the subject Tax Litigation. - Current at 04 June 2025
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