Practical injustice in the context of private tax rulings

A presumption of procedural fairness governs the exercise of a statutory or other power that is apt to destroy or prejudice a person’s rights or interests. A person who enjoys standing to seek a public law remedy with respect to the exercise of the power may attract the protection of this presumption despite the absence of an express requirement in the relevant legislation that the principles of natural justice be observed. Only ‘plain words of necessary intendment’ can exclude this presumption. This, in turn, requires one to ascertain the will of parliament by construing the words of the statute.