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The contribution of Justice Hill to the tax law of partnerships and trusts

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

As Justice of the Federal Court and as counsel, Graham Hill made a significant contribution to development of the tax law of partnerships and trusts, on difficult interpretive and policy questions that continue to vex tax lawyers and policy makers today.

This article discusses Hill J’s landmark judgments in an area in respect of which we still await the substantial legislative reform for which his Honour called, more than two decades ago.

Author profile

Prof Miranda Stewart CTA
Prof. Miranda Stewart, CTA, is a Professor at Melbourne Law School, The University of Melbourne and is an honorary Professor at the Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University. Recent books include Tax and Government in the 21st Century (Cambridge University Press, 2022), Death and Taxes (Thomson Reuters, 2022) with Michael Flynn KC and Income Taxation: Commentary and Materials (Thomson Reuters, 2023) with Graeme Cooper, Michael Dirkis and Richard Vann. - Current at 27 May 2024
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