Under the rules of statutory interpretation, where two specific sections made a supply GST-free, which section applies?

Non-interpretative – straight application of the law. The rules of statutory interpretation provide that where two sections of an Act have the propensity to apply to a factual situation, the section which is more specific in its terms to the particular circumstance, will be the applicable section. For example within the GST Act, both subsection 38-45(1) and subsection 38-50(2) could be applicable to the supply of suppositories.

Scheduled suppositories (refer to the discussion in question 3.g. On 'scheduled' medicines) could be GST-free where the requirements of subsection 38-50(2) are met. However, 'enemas, suppositories and applicators' are specifically itemised at item 25 of Schedule 3 to subsection 38-45(1).

Therefore under the rules of statutory interpretation, suppositories will be GST-free under subsection 38-45(1) where the other requirements of that section are met, rather than subsection 38-50(2) and the practical outcome is that that class of suppositories will be GST-free ... more.

I cant really gove you an answer,but what I can give you is a way to a solution, that is you have to find the anglde that you relate to or peaks your interest. A good paper is one that people get drawn into because it reaches them ln some way.As for me WW11 to me, I think of the holocaust and the effect it had on the survivors, their families and those who stood by and did nothing until it was too late.

Related Questions