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Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction)

[2012] HCA 55
JurisdictionAustralia
Year2012
Statusunclear

Key Principle

Tax legislation is construed by giving words their ordinary meaning in context; purpose resolves ambiguity but does not override clear language.

Area of Law

tax

Related Cases

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503
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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