The Australian 1936 Income Tax Assessment Act

The effect of the plain language movement on the rewriting of the Australian 1936 Income Tax Assessment Act is a case worth considering. It is an example of language evolution, with the legal profession moving away from the 'safe' legal language to the more clear, concise, and accessible plain language. It also highlights the effect of plain language and its many advantages over the older legal language. In addition, the plain language movement is a live and current issue, not just in English speaking countries, but worldwide – as the use of plain language is slowly being adopted by government agencies, businesses, and law firms.

Plain language can be defined as “the practice of writing English in a clear and simple style.” (Asprey [2003]) (p. 11) It consists of “guidelines, not inflexible rules” states Kimble (1994) (p. 66) It contrasts to the unnecessarily convoluted style typically seen in corporate communication, in particular, legal language.
However, Butt & Castle (2006) observe that these, “attempts to curb excessive verbiage in legal documents failed.” (p. 33) However, in the 1970s, a new attempt, “fueled largely by the consumer movement of the second half of the twentieth century” (p. 3) was able to push for a reform in legal language, leading to the plain language movement. The result of this was that banks and insurance companies were first to draft in plain language, followed by government agencies; which lead to legislation being rewritten in plain language. (Asprey