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Income according to ordinary concepts - The jurisprudence of Justice Graham Hill

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.

Author profile:

Chloe BURNETT
Chloe is a Barrister at Sixth Floor Wentworth Selbourne Chambers and Adjunct Lecturer of Sydney Law School.
Click here to expand/collapse more articles by Chloe BURNETT.
 
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