Published on 18 Oct 96
by TASMANIAN DIVISION, THE TAX INSTITUTE
The traditional view is that Parliament exists to make law and the judiciary to apply it. If it were all so simple the budget black hole could be partly filled by replacing the judiciary with a large computer into which the existing law could be programmed and from which, when the relevant facts were inserted, the decision would automatically be generated.
Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute.
- Current at
24 August 2005