Published on 01 Jun 13
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
In 16 years on the Federal Court bench, Hill J made major a contribution to the entire field of tax jurisprudence. The concept of “ordinary income”, at the core of the income tax, was developed and clarified by Hill J in a number of judgments. All of Hill J’s significant judgments on ordinary income survived appeal to the High Court (or special leave to appeal).
This article explores Hill J’s contribution to four main categories of ordinary income cases: (A) ordinary income from business; (B) ordinary income of individuals; (C) gambling cases and (D) the role of accounting evidence.
Chloe is a Barrister at Sixth Floor Wentworth Selbourne Chambers and Adjunct Lecturer of Sydney Law School. Current at 14 June 2013
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