Published on 01 Jun 13
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
Justice Hill was elevated to the bench just as the first wave of cases reached the Courts involving the legislation which enacted the Hawke-Keating tax reforms of the mid-1908s. This paper examines four seminal judgments and their lasting impact on the development of modern Australian tax law. In addition to a doctrinal legacy, the cases also demonstrate his sentiments about adjudication and his appreciation of the significance to be attached to considerations of tax policy and legislative history and the proper role for stylised linguistic analysis.
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former New South Wales State Council Chairman of The Tax Institute and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
- Current at
22 May 2017