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Episode 30 of the ATO’s interpretation NOW! has been released. It addresses the tax provisions that confer power on the Commissioner to make decisions on being personally ‘satisfied’ that some factual precondition or other has been met. Topics include: 

  • Extrinsic material: Dinov v Allianz Australia [2017] NSWCA 270 
  • ‘Alpha and omega’ of the judicial task of statutory construction: NW Melbourne Recycling v CSR [2017] VSC 647 
  • Legislative examples: Keris Pty Ltd v DFCT [2017] FCAFC 164 
  • Industrial awards: Tomvald v Toll Transport [2017] FCA 1208

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