“The Advanced Law Lexicon defines ‘otherwise’ as: ‘By other like means; contrarily; different from that to which it relates; in a different manner; in another way; in any other way; differently in other respects in different respects; in some other like capacity.’

‘Otherwise’ is defined by the Standard Dictionary as meaning ‘in a different manner, in another way; differently in other respects’; by Webster, ‘in a different manner; in other respects’.

As a general rule, ‘otherwise’ when following an enumeration, should receive an ejusdem generis interpretation (per CLEASBY, B. Monck v. Hilton, 46 LJMC 167, The words ‘or otherwise’, in law, when used as a general phrase following an enumeration of particulars, are commonly interpreted in a restricted sense, as referring to such other matters as a are kindred to the classes before mentioned, (Cent. Dict.)”

Source: R & B Falcon (A) Pty Ltd. v. Commissioner of Income Tax, 2008