Published on 04 May 06
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Justice Graham Hill was well known to members of the Tax Institute including attendees of previous SA State Conventions. His sudden death in August 2005 was a huge loss to the Institute and to the entire tax profession. Many of his decisions (including several on Part IVA and the recent HP Mercantile case concerning GST) are seminal. One of his peers and friends is Justice Ian Gzell, a judge of the Supreme Court of NSW (who is also no stranger to tax practitioners due to his involvement as counsel in very many sales tax cases and more recently several stamp duty decisions). In this paper Justice Gzell presents an analysis of some of the cases of Justice Hill concentrating in particular on his approach to interpreting tax law.
Hon Ian Gzell AM FTI-Life
Mr Gzell was admitted to the Queensland Bar in 1965 and was appointed Queen's Counsel in 1977. He sat on the Equity Division of the Supreme Court of New South Wales from 2002 until his retirement in 2013. Apart from his other duties, he was the Revenue List Judge. He was admitted as a Barrister in every state and territory of Australia and in New Zealand and Papua New Guinea, with admissions for multiple single causes in Singapore, Fiji and the Solomon Islands. At the Bar, Mr Gzell specialised in revenue law with particular emphasis on international taxation. He was President of The Tax Institute from 1985-1986 and President of the Commercial Law Association of Australia from 1994-1996. He was Chairman of the Society of Trust and Estate Practitioners Australia and of its New South Wales branch from 2007-2013. He was a Council Member of the Society World Wide from 2011-2013. In 2012 Mr Gzell was appointed President of The International Academy of Estate and Trust Law. He has had numerous articles published and is in constant demand as a speaker. Current at 16 February 2015
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