Interpretation (Amendment) Act 1988 (ACT)

In the case of Interpretation (Amendment) Act 1988 (ACT), the respondents sought a declaration that they were not required to pay certain stamp duty, penalties and interest. The respondents claimed that the applicable legislation did not require them to pay the amounts claimed by the applicant. The Court was required to determine the proper interpretation of the relevant provisions of the ACT’s Interpretation Ordinance 1967. The Court found that the relevant provisions of the Interpretation Ordinance 1967 were to be interpreted according to their ordinary and natural meaning, and that the respondents were required to pay the stamp duty, penalties and interest claimed by the applicant. The Court found that the relevant provisions of the Interpretation Ordinance 1967 did not permit a broader interpretation of the terms of the relevant provisions, and that the ordinary and natural meaning of the terms of the relevant provisions was clear and unambiguous. The Court accordingly dismissed the respondents’ claims and ordered the respondents to pay the costs of the applicant.