In this article Professor Heuston reminisces on the distinctive functions of the judge and of the teacher of law. Each has a contribution to make and each is dependent on the other to a greater extent than either may be prepared to admit.

This article explores the concept of “fundamental law” as it relates to the Australian legal system. Concentrating in particular on constitutional law and the special place in that body of law of the doctrines relating to amendment of the Federal and State constitutions, Dr Lumb examines the source of the power to amend the constitution, the limitations on that power and the aspects of our legal system which may be beyond the power to amend. It attempts to discover those elements of our constitutional systems which are so fundamental that they may not be materially altered by any form or process of constitutional alteration.

The author of this article argues that whilst a desire for uniformity and certainty in taxation law is both desirable and necessary, it should not and cannot be achieved simply by extrapolating general property and trust concepts and authorities into taxation law. Conversely taxation authorities cannot mechanically be cited as supporting property and trust principles. The result of simple extrapolation not only inhibits effective judicial response to tax avoidance by by-passing important policy considerations but also creates uncertainty by obscuring the real reason for the decision.