The Contribution of Justice Hill to the Tax Law of Partnerships and Trusts

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.