Seeing the bigger picture
Source: Australian Tax Forum Journal Article
Published Date: 1 Jun 2013
Justice Hill was elevated to the bench just as the first wave of cases reached the Courts involving the legislation which enacted the Hawke-Keating tax reforms of the mid-1908s. This paper examines four seminal judgments and their lasting impact on the development of modern Australian tax law. In addition to a doctrinal legacy, the cases also demonstrate his sentiments about adjudication and his appreciation of the significance to be attached to considerations of tax policy and legislative history and the proper role for stylised linguistic analysis.
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Details
- Published By: Graeme S Cooper FTI
- Published On:1 Jun 2013
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