The article delves into the evolution of tax law interpretation by the High Court of Australia, emphasizing a shift from strict letter-of-law interpretation to a more purposeful approach after the introduction of s. 15AA of the Acts Interpretation Act 1901 (Cth). It mentions that this change signifies a move toward interpreting tax laws with an emphasis on achieving their intended purpose and aligns with the increasing use of principles-based drafting in tax legislation.