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Income according to ordinary concepts - The jurisprudence of Justice Graham Hill

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Published on 01 Jun 13 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

In 16 years on the Federal Court bench, Hill J made major a contribution to the entire field of tax jurisprudence. The concept of “ordinary income”, at the core of the income tax, was developed and clarified by Hill J in a number of judgments. All of Hill J’s significant judgments on ordinary income survived appeal to the High Court (or special leave to appeal).

This article explores Hill J’s contribution to four main categories of ordinary income cases: (A) ordinary income from business; (B) ordinary income of individuals; (C) gambling cases and (D) the role of accounting evidence.

Author profile

Chloe Burnett ATI
Chloe Burnett SC, ATI, is a Barrister at the New South Wales Bar, specialising in tax controversy. She has appeared in cases including the Chevron and Singtel transfer pricing cases, the Uber payroll tax case and the Part IVA cases News Australia Holdings, British American Tobacco and Citigroup. Chloe has been an Adjunct Lecturer at the Sydney University Law School since 2006. - Current at 27 November 2024
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