Case: NSW Associated Blue-Metal Quarries Limited v Federal Commissioner of Taxation [1955] HCA 23 ; (1956) 94 CLR 509 
Outcome: applied
As to whether facts as found fall within the ordinary meaning of the words used in a statute, the same normally involves an issue of law. Thus for instance in NSW Associated Blue-Metal Quarries Limited v Federal Commissioner of Taxation [1955] HCA 23 ; (1956) 94 CLR 509 at 512, Kitto J observed as follows: 'The next question must be whether the material before the Court reasonably admits of different conclusions as to whether the appellant's operations fall within the ordinary meaning of the words as so determined; and that is a question of law... If different conclusions are reasonably possible, it is necessary to decide which is the correct conclusion; and that is a question of fact... .' 5 On 11 December 2000, Mr Milne made application for release of his income taxation liability for the fiscal years ended 30 June 1991 to 30 June 1999 (inclusive). He was examined by the Tribunal and a report of that examination was forwarded to the Taxation Relief Board ('the Board') on 16 October 2001. Subsequently on 25 October 2001, the Board granted Mr Milne partial relief from his then income taxation indebtedness to the Commissioner. There was no evidence that such taxation indebtedness was incurred in consequence of Mr Milne's engagement in taxation avoidance or in any taxation scheme of any kind. The total amount of income tax indebtedness the subject of the Board's consideration was $89,547.10, and the extent of the relief so granted was $37,532.48. The Board's reasons for decision were as follows: 'The Board considered that the applicant could make a genuine attempt to repay a part of the debt by instalments without being deprived of the necessities mentioned above (food, clothing, medical supplies, accommodation, education for children and other basic requirements). In reaching this decision, the Board noted that two separate statements contained in the AAT report pointed to the capacity of the applicant to pay up to $50,000 toward the debt.' 6 Subsequently on 24 October 2003, Mr Milne made a further application for release from his income tax liability, by that time amounting to $96,062.62, relating to the fiscal years 30 June 1993 to 30 June 2002 (inclusive). The context to that further application included the prior service of a bankruptcy notice in February 2003 and of a creditor's petition on 18 June 2003, in each case at the instance of the Commissioner. The application for release was rejected by the Commissioner on 23 February 2004, and Mr Milne applied to the Tribunal, on 25 February 2004 for review of that second decision, pursuant to Part IVC of the Administration Act headed Taxation objections, reviews and appeals. By the time of the hearing by the Tribunal of that review application on 9 May 2005, according to the Commissioner's evidence, the tax debt had increased to $187,430.25, whereof the amount eligible for release amounted to $149,876.68. Moreover the Commissioner indicated to the Tribunal that a further $15,895 would become due for payment on 12 May 2005, and that there might well be future unspecified taxation debts.