Journal article
The Contribution of Justice Hill to the Tax Law of Partnerships and Trusts
Miranda Stewart
Australian Tax Forum: a journal of taxation policy, law and reform | Taxation Institute of Australia | Published : 2013
Abstract
As Justice of the Federal Court and as counsel, Graham Hill made a significant contribution to development of the tax law of partnerships and trusts, on difficult interpretive and policy questions that continue to vex tax lawyers and policy makers today. This article discusses Hill J’s landmark judgments in an area in respect of which we still await the substantial legislative reform for which his Honour called, more than two decades ago.
