Much thinking about law is conducted within a dualistic paradigm1 and it would be fair to say that most discussion of statutory interpretation is no exception. Over the past several centuries vast amounts of ink have been spilt on the vexed question of statutory interpretation.2Mainstream discourse on statutory interpretation in Australasia perpetuates the perception that this jurisprudential challenge is a two horse race – readers are given a choice between literalism and purposive interpretation.3
"The Rhetoric of Taxation Interpretation and The Definition of 'Taxpayer' for the Purposes of Part IVA,"
Revenue Law Journal:
1, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol15/iss1/2