On 30 March 2016, the ATO released interpretation NOW! – Episode 10. The documents (or “Episodes” as they are called) are an ATO Tax Counsel Network (TCN) initiative and aim to raise awareness about what courts are saying about statutory interpretation. Topics and cases mentioned in Episode 10 include:

  • meaning of “person” – Plaintiff M68 v Minister [2016] HCA 1; and
  • meaning of “Australia” – ACCC v P T Garuda Indonesia [2016] FCAFC 42.

[ATO website] [LTN 60, 31/3/16]