Anti-avoidance Capital Gains Tax (CGT) State taxes

Curious cases of footballers, aircraft crew, lawyers, scientists and a motel - The general deduction jurisprudence of Justice Graham Hill

Source: Australian Tax Forum Journal Article

Published Date: 1 Jun 2013


In the many tributes to the jurisprudence of Graham Hill there is focus on his work in the areas of stamp duties, Part IVA, goods and services tax (GST), trusts, capital gains tax and the basic concepts of income. His development and clarification of the law in respect of the general deduction provisions has not been as widely acknowledged.

This paper explores a number of his key judgements in the context of individuals (employees), partners in partnership and companies.

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Anti-avoidance Capital Gains Tax (CGT) State taxes Payroll tax Land tax Trusts 2013

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