Some thoughts on the principles applicable to the interpretation of the GST
01 Jun 03 |
JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 6, issue 1
Pages: pp. 1-31
In this article, the Honourable Justice Graham Hill discusses how best to interpret Australia's GST legislation. To do this, he examines the general rules for interpretation of revenue statutes, the specific interpretation rules for the GST Act and the interpretation rules that are used in overseas jurisdictions.
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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