sec.14AInterpretation best achieving Act’s purpose

### sec.14A Interpretation best achieving Act’s purpose In the interpretation of a provision of an Act, the interpretation that will best achieve the purpose of the Act is to be preferred to any other interpretation. Subsection (1) does not create or extend criminal liability, but applies whether or not the Act ’s purpose is expressly stated in the Act . To remove any doubt, it is declared that this section applies to an Act passed after 30 June 1991 despite any presumption or rule of interpretation. There is judicial authority for a rule of interpretation that taxing legislation is to be interpreted strictly and in a taxpayer’s favour (for example, see Partington v AG (1869) LR 4 HL 100 at 122). Despite such a possible rule, this section requires a provision imposing taxation to be interpreted in the way that best achieves the Act ’s purpose, whether or not to do so would be in a taxpayer’s favour. s 14A ins 1991 No. 30 s 11 (1) amd 1994 No. 71 s 14 (sec.14A-ssec.1) In the interpretation of a provision of an Act, the interpretation that will best achieve the purpose of the Act is to be preferred to any other interpretation. (sec.14A-ssec.2) Subsection (1) does not create or extend criminal liability, but applies whether or not the Act ’s purpose is expressly stated in the Act . (sec.14A-ssec.3) To remove any doubt, it is declared that this section applies to an Act passed after 30 June 1991 despite any presumption or rule of interpretation. There is judicial authority for a rule of interpretation that taxing legislation is to be interpreted strictly and in a taxpayer’s favour (for example, see Partington v AG (1869) LR 4 HL 100 at 122). Despite such a possible rule, this section requires a provision imposing taxation to be interpreted in the way that best achieves the Act ’s purpose, whether or not to do so would be in a taxpayer’s favour.