Interpretation Act 2005 section 6

Construing provisions in changing circumstances

Section 6 allows courts to interpret legislation in light of changes that have occurred since it was originally enacted, provided the wording and intent of the legislation support such an approach.

  • When interpreting any Act or statutory instrument, a court may take account of changes that have happened since the legislation was passed or made.
  • The types of changes that may be considered include changes in the law, social conditions, technology, and the meaning of words used in the legislation.
  • The court may also consider other relevant matters beyond those specifically listed.
  • This flexibility is limited β€” the court may only make such allowances in so far as the text, purpose, and context of the provision permit.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.