Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue
| Jurisdiction | Australia Federal only |
| Judge | French CJ.,Hayne,Heydon,Crennan,Kiefel JJ |
| Judgment Date | 30 September 2009 |
| Neutral Citation | 2009-0930 HCA B,[2009] HCA 41 |
| Court | High Court |
| Docket Number | D7/2009 |
| Date | 30 September 2009 |
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4 firm's commentaries
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Construction & Infrastructure News - 9 October 2018
...Broadcasting Authority (1998) 194 CLR 355 and Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (Northern Territory) [2009] HCA 41; (2009) 239 CLR 27 applied — Declaratory relief refused. ADMINISTRATIVE LAW — Wednesbury unreasonableness — Whether purported variations to permits......
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AAT overturns Customs tariff decision based on rules of interpretation
...The outcome in Sawtell is consistent with the High Court case of Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41, where the High Court stated that statutory words are to be interpreted having regard to their There is clearly a place for dictionary definitions to......
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Exercising discretion in decision making
...of a provision in particular the mischief it seeks to remedy. See Alcam (NT) Alumina Pty Ltd v Commissioner of Northern Territory Revenue 239 CLR 27; Western Australian Planning Commission v Dungey [2010] WASC 52 at A decision maker should exercise common sense and they are entitled to take......
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Back to the future: High Court decisions confirm a more literal approach to statutory interpretation
..."must begin with a consideration of the text itself" (see, for example, Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27 at The primacy of the statutory text was emphasised in Australian Education Union v Department of Education and Children's Services [2012]......
7 books & journal articles
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Outside the Text: Inside the use of Extrinsic Materials in Statutory Interpretation
...CLR 469, 484 [42] (Gageler J); AB v Western Australia (2011) 244 CLR 390, 398 [10] (French CJ, Gummow, Hayne, Kiefel, Bell JJ); Alcan (2009) 239 CLR 27, 31 [4] (French CJ). 62 (1584) 3 Co Rep 7a; 76 ER 637. 63 Ibid, 7b. It referred to the ‘mischief and defect’ for which the common law did n......
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Tax avoidance - a view from the dark side.
...Simon); Commissioners of Inland Revenue v Duke of Westminster [1936] AC 1, 19-20 (Lord Tomlin). (39) (2007) 232 CLR 138,143 [6]. (40) (2009) 239 CLR 27,35 (41) 248 F 2d 399,411 (2nd Cir, 1957). (42) [1982] AC 300, 326-7. (43) [1936] AC 1,19-20. (44) [1911] AC 386, 392. (45) See, eg, Walks I......
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The Defence of Duress Under the Criminal Code (WA)
...HCA 28; (1998) 194 CLR 355, [69] (McHugh, Gummow, Kirby & Hayne JJ); Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) [2009] HCA 41; (2009) 239 CLR 27, [47] (Hayne, Heydon, Crennan & Kiefel JJ). 40 Certain Lloyd’s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378, [2......
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Re-evaluating the Collateral Challenge in the Era of Statutory Interpretation
...(Gleeson CJ, Gummow, Kirby, Hayne, Callinan and Heydon JJ).92. Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) (2009) 239 CLR 27, 47 [47] (Hayne, Crennan and Kiefel JJ). 93. Momcilovic v The Queen (2011) 245 CLR 1, 141 [341] (Hayne J) (‘Momcilovic’).94. Project Blue Sky ......
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