Asciano Services Pty Ltd (formerly Pacific National (ACT) Limited) v Commissioner of Taxation [2008] FCA 1401

FEDERAL COURT OF AUSTRALIA

Asciano Services Pty Ltd (formerly Pacific National (ACT) Limited) v Commissioner of Taxation [2008] FCA 1401 STATUTORY INTERPRETATION – whether ambiguity required in order to consult statutory purpose, context, and legislative history – relationship between substantive and definitional provisions – presumption that beneficial legislation be construed broadly – whether legislation is beneficial – presumption that, where possible, all words of a statutory provision be given some work to do – rules versus standards – relevance of anomalous results – presumption that legislature takes judicial decisions into account when drafting statutes – whether explanatory memorandum to be construed as a statutory instrument. TAXATION – whether purchase of off-road diesel fuel for use in equipment not located in or on a rail vehicle is entitled to a credit under s 53 of the Energy Grants (Credits) Scheme Act 2003 (Cth) if used for a purpose incidental to the use of a vehicle in rail transport – definition of "use in rail transport". WORDS AND PHRASES – "use in rail transport". Customs Act 1901 (Cth) s 164 Excise Act 1901 (Cth) s 78A Energy Grants (Credits) Scheme Act 2003 (Cth) ss 36, 38, 53 Explanatory Memorandum to the Energy Grants (Credits) Scheme Bill 2003 (Cth) Senate Economics Legislation Committee, Report on the Energy Grants (Credits) Scheme Bill 2003 (Cth) (March 2003) Commissioner of Taxation v Ostwald Bros Civil Pty Ltd (2008) 167 FCR 588 followed Kelly v The Queen (2004) 218 CLR 216 cited Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 applied Queensland Rail v Commissioner of Taxation (2006) 153 FCR 524 distinguished White v Designated Manager of IP Australia (No. 2) [2008] FCA 816 followed Pearce DC and Geddes RS, Statutory Interpretation in Australia (5th ed 2001) ASCIANO SERVICES PTY LTD (FORMERLY PACIFIC NATIONAL (ACT) LIMITED) (ACN 052 134 362) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA