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Do judges make tax law? paper

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.

Author profile:

Justice Graham Hill
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 Click here to expand/collapse more articles by Justice D Graham HILL.
 

This was presented at TASMANIAN STATE CONVENTION.

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Individual sessions

Do judges make tax law?

Author(s):  Justice D Graham HILL

Materials from this session:

Structuring professional partnerships

Author(s):  Ken SCHURGOTT

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Subdivide and be (damned) taxed

Author(s):  Jonathan ILBERY

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Some commercial aspects of discretionary and unit trusts

Author(s):  Domenic CARBONE

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Technical update

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