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


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 ATI
Chloe Burnett is a Barrister at the New South Wales Bar, specialising in tax controversy. She has appeared in a number of high profile tax cases including Chevron, the Part IVA cases News Australia Holdings, British American Tobacco and Citigroup and the buy-back cases Consolidated Media and Cable & Wireless. She is currently advising in relation to a number of BEPS audits. Chloe has been an Adjunct Lecturer at the Sydney University Law School since 2006. Current at 04 November 2016 Click here to expand/collapse more articles by Chloe BURNETT.
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