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Australia

Commissioner of Taxation v Consolidated Media Holdings Ltd

(2012) 250 CLR 503
JurisdictionAustralia
Year2012
Statusunclear

Key Principle

The HCA confirmed the statutory interpretation approach to tax law: the task is to ascertain the meaning of the statutory text, having regard to context and purpose; beneficial construction is not appropriate.

Area of Law

tax

Related Cases

Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55
Aid/Watch Inc v Commissioner of Taxation (2010) 241 CLR 539
Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146

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