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Seeing the bigger picture

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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.

Author profile

Graeme S COOPER
Graeme is Professor of Taxation Law at the University of Sydney and Chairman of the NSW Technical Committee. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at Taxation Institute events and has written many articles in Australian and overseas journals. He was admitted to legal practice in NSW (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 12 March 2008
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