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.
The Hon. Justice Ian GZELL
The Hon. Justice Ian Gzell FTIA (Life) was admitted to the Queensland Bar in 1965 and was appointed Queen’s Counsel in Queensland in 1977. He was appointed to the Equity Division of the Supreme Court of New South Wales in 2002 where, apart from
his other duties, he is the Revenue List Judge. He was admitted as a Barrister in every state and territory in 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, Ian specialised in revenue law with particular emphasis on international taxation. He was President of The Taxation Institute from 1985-1986, President of the Commercial Law Association of
Australia from 1994-1996 and has been Vice President, Western Pacific, of The International Academy of Estate and Trust Law since 2005 and Chairman of the Society of Trust and Estate Practitioners, Australia, Sydney Branch since 2007. He has had numerous articles published and is in constant demand as a speaker.
Current at 11 July 2008 Current at 08 August 2008
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