Hanged by a comma, groping in the dark and holy cows – fingerprinting the judicial aids used in the interpretation of fiscal statutes

This article describes and analyses, from a practical point of view, the process followed when interpreting a statute under the ‘purposive’ approach, an approach that has been given constitutional recognition in South Africa. The research fingerprinted and identified the various aids, both internal and external, that the judiciary may use to seek the ‘purpose’ underlying the statute, taking into account the constraints of the Constitution. The discussion and conclusion indicate that many of these aids, even aids that were previously prohibited under the ‘strict and literal’ approach to the interpretation of statutes, may now be used by the judiciary to avoid any ‘groping in the dark’ when attempting to find the ‘purpose’ underlying a statute. Many of the interpretational presumptions analysed in this article originate from centuries ago and are based on equity and fairness. They have all been given an elevated status by either being incorporated directly into the provisions of the Constitution of the Republic of South Africa Act (Act No. 108 of 1996) (as a fundamental right in the Bill of Rights) or indirectly as part of the constitutional recognition of the common law.