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The contribution of Justice Hill to the tax law of partnerships and trusts


As Justice of the Federal Court and as counsel, Graham Hill made a significant contribution to development of the tax law of partnerships and trusts, on difficult interpretive and policy questions that continue to vex tax lawyers and policy makers today.

This article discusses Hill J’s landmark judgments in an area in respect of which we still await the substantial legislative reform for which his Honour called, more than two decades ago.

Author profile

Prof Miranda Stewart CTA
Miranda is a leading international expert on tax law and policy, and Director of the Tax and Transfer Policy Institute at Crawford School, Australian National University (ANU) in Canberra. Professor Stewart has more than 20 years experience working at the leading edge of policy research, design and development. She joined ANU from the University of Melbourne, where she was a Director of Tax Studies for many years. She has previously worked at New York University School of Law in the United States, in major Australian law firms advising business on tax law, and at the ATO advising on business tax law and policy, and has consulted for government on various tax and transfer policy issues. - Current at 30 June 2015
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