This paper examines the role of statutory interpretation in tax administration, particularly in areas where statutes seemingly impose conflicting duties and responsibilities. It explores the role and adequacy of statutory frameworks to inform decision making, particular in the exercise of discretions and discusses the benefits of implementing a principal or overriding objective, a suite of considerations to be balanced so that those making administrative decisions can determine to apply a power, discretion, provision or statute consistently, fairly, efficiently and correctly, especially where there are competing interests.

The paper was first presented by the Inspector-General of Taxation and Taxation Ombudsman, Ms Karen Payne, in January 2024 at the 35^th Australasian Tax Teachers Association (ATTA) Annual Conference in Melbourne, Australia. A condensed version of the paper will be published in an upcoming edition of the Journal of the Australasian Tax Teachers Association.