Source: Australian Tax Forum Journal Article
Published Date: 1 Jun 2013
In this paper, Rebecca Millar combines her personal memories of Graham Hill with an analysis of the early Australian case law on GST. Remembering the generosity of spirit with which Justice Hill welcomed her as a newcomer to academic life in 2002, she interweaves excerpts from their email correspondence on cancelled land transactions and the basic design features of GST with an analysis of his comparative law approach to the interpretation of indirect tax law. While noting some of the pitfalls of the comparative approach, Professor Millar applauds the clarity of the judgment in HP Mercantile and highlights the extent to which the ideas expressed in that case came directly from the European Union VAT Directive, placing the Australian GST firmly within the traditions of value added tax. She then considers how Justice Hill might have decided the later case of Reliance Carpet, had he been called upon to decide it.
Taxing the Bull by the Horns: Reforming Australia's cross-border GST rules. - Journal 01 Oct 2009
Cross-border service: everyday issues - Presentation 03 Nov 2006
The Vouchers Problem: and Insoluble Conflict or an Illustration of the Nature of Consideration in the 'Complex Parallel Universe' of GST? - Journal 01 Jan 2003
GST and international transactions - Paper 04 Sep 2001
GST and international transactions - Presentation 04 Sep 2001
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