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A new approach to statutory interpretation by the Full Federal Court or merely a mistaken approach?
Published on 01 Feb 21 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Two recent decisions of the Full Federal Court which determine questions of statutory interpretation against the Commissioner of Taxation — one in the GST context and the other in the corporate insolvency context — bear close scrutiny because of the novel approach to statutory interpretation which the Full Court has adopted in quite different statutory contexts.