[2019] NZEmpC 49 Mathews v Bay of Plenty District Health Board [pdf, 449 KB]
...Commissioner of Taxation of the Commonwealth of Australia who stated that the general position is that “[w]hile Parliament uses the English language the word “may” in a statute means “may”. Windeyer J also observed, in some circumstances, the permitted power must be exercised, and that will be dictated by “the particular context of words and ... circumstances in which the power is to be exercised – so that in those events the word “may” means “must””. [84]...