Justice Graham Hill was well known to members of the Tax Institute including attendees of previous SA State Conventions. His sudden death in August 2005 was a huge loss to the Institute and to the entire tax profession. Many of his decisions (including several on Part IVA and the recent HP Mercantile case concerning GST) are seminal. One of his peers and friends is Justice Ian Gzell, a judge of the Supreme Court of NSW (who is also no stranger to tax practitioners due to his involvement as counsel in very many sales tax cases and more recently several stamp duty decisions). In this paper Justice Gzell presents an analysis of some of the cases of Justice Hill concentrating in particular on his approach to interpreting tax law.
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