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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