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Chapter 17: Special categories of legislation: the interpretation of remedial, penal and revenue provisions

Chapter 17: Special categories of legislation: the interpretation of remedial, penal and revenue provisions

pp. 245-259

Authors

, La Trobe University, Victoria, , University of Western Australia, Perth,
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Summary

[17.1] In interpreting legislation, courts can take into account whether the provision in question comes within a ‘special category’ of legislation1 – in other words, its particular ‘character’.2 The categories most frequently mentioned are remedial, penal and taxing.

Keywords

  • Special Categories of Legislation
  • The Interpretation of Remedial
  • Penal and Revenue Provisions
  • remedial provisions
  • penal provisions
  • revenue provisions
  • remedial legisation
  • taxation context
  • Revenue Acts

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