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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 is a Barrister at the New South Wales Bar. She practises mainly in tax but also in commercial and administrative law, and has appeared in a number of high-profile tax matters. Before joining the New South Wales Bar, Chloe practised as a solicitor at Allens and was the Associate to Hon. Justice Edmonds of the Federal Court. She has also worked for Macquarie Bank and for Slaughter & May in London. Chloe has been an Adjunct Lecturer at the University of Sydney Law School since 2006. Current at 01 June 2015 Click here to expand/collapse more articles by Chloe BURNETT.
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