登入選單

返回Google圖書搜尋

Income According to Ordinary Concepts - The Jurisprudence of Justice Graham Hill

Chloe Burnett

出版	SSRN, 2015
URL	http://books.google.com.hk/books?id=RijczwEACAAJ&hl=&source=gbs_api

註釋

In 16 years on the Federal Court bench, Hill J made a major 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.