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A judicial perspective on tax law reform

Publication date: 01 Sep 98 | Source: AUSTRALIAN LAW JOURNAL

Issue: Vol 72

Pages: pp.685-695

Interpretation of tax laws has produced two extreme views. That is that tax laws favours the taxpayer and the other view that it favours the government. This article therefore has regard for the tax law rewrite into simple language which needs to consider the Acts Interpretation Act. How this might operate is explored in relation to what might be thought to be an uncontroversial rewrite of the 1936 Act into the 1997 Act.

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Author profile

Justice Graham Hill
Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute. - Current at 24 August 2005
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