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- Title
Thoughts on the contribution of the late Justice J.G. Hill to Australia's GST.
- Authors
Millar, Rebecca
- Abstract
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.
- Subjects
AUSTRALIA; VALUE-added tax; COMPARATIVE law; LEGAL judgments; EUROPEAN Union; HP Mercantile Pty. Ltd.; RELIANCE Carpet Co. P/L; HILL, Graham
- Publication
Australian Tax Forum, 2013, Vol 28, Issue 1, p137
- ISSN
0812-695X
- Publication type
Article