Taxation of trust income under Div 6 : a reflection on Justice Hill's contribution

The late Justice Graham Hill was a most influential contributor to the judicial development in the field of taxation law. This article examines that contribution in the context of the taxation of trust income. In particular the article reflects on the significant views expressed by Hill J in the context of present entitlement (proportionate versus the quantum view) and deemed present entitlement under s 95A(2) of the Income Tax Assessment Act 1936 (Cth). The general conclusion reached is that Hill J was a leader in this field and has provided extensive guidance and leadership both to the judiciary and the profession as to how the key provisions in Div 6 should be interpreted and applied to the taxation of trust income.