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Mills v Commissioner of Taxation   flag  42

[2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; (2012) 87 ALJR 53; [2012] ATC 20-360
High Court of Australia
Australia - Commonwealth
14th November, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Attorney-General of South Australia v Brooks [2024] SASC 148 Supreme Court of South Australia Australia - South Australia 18 Dec 2024 AustLII flag
BSKF and Commissioner of Taxation (Taxation) (Taxation) [2024] AATA 3377 Administrative Appeals Tribunal Australia 20 Sep 2024 AustLII flag
Leadenhall Australia Pty Ltd v Doma [2024] SASCA 77 Supreme Court of South Australia - Court of Appeal Australia - South Australia 26 Jun 2024 AustLII flag 1
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Zhou v Haider [2024] ACTMC 7 Australia 7 May 2024 AustLII flag
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253 Federal Court of Australia Australia - Commonwealth 20 Mar 2024 AustLII flag
CPG Group Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 199 Administrative Appeals Tribunal Australia 5 Jan 2024 AustLII flag
HNMF and Commissioner of Taxation (Taxation) [2023] AATA 4067 Administrative Appeals Tribunal Australia 30 Nov 2023 AustLII flag 1
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 3
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation [2020] FCAFC 190; (2020) 282 FCR 455; 112 ATR 522 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 6
Mondelez Australia Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union [2020] HCA 29; (2020) 271 CLR 495; (2020) 381 ALR 601; (2020) 94 ALJR 818; (2020) 297 IR 338 High Court of Australia Australia - Commonwealth 13 Aug 2020 AustLII flag 92
CD [2020] WASAT 41 State Administrative Tribunal of Western Australia Australia - Western Australia 30 Apr 2020 AustLII flag 10
Young v Chief Commissioner of State Revenue [2020] NSWSC 330 Supreme Court of New South Wales Australia - New South Wales 7 Apr 2020 AustLII flag 9
TD 2019/13 - Income tax: what is an 'employee share trust'? [2019] ATOTD 13 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2019/13 - Income tax: what is an 'employee share trust'? [2019] ATOTD TD2019/13 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
McFarland v Common Australia Pty Ltd [2018] NSWDC 489 District Court of New South Wales Australia - New South Wales 7 Sep 2018 AustLII flag
Australian Securities and Investments Commission v Westpac Banking Corporation (No 2) [2018] FCA 751; (2018) 266 FCR 147; (2018) 357 ALR 240; (2018) 127 ACSR 110 Federal Court of Australia Australia - Commonwealth 24 May 2018 AustLII flag 70
Lauvan Pty Ltd v Bega [2018] NSWSC 154; (2018) 330 FLR 1 Supreme Court of New South Wales Australia - New South Wales 22 Feb 2018 AustLII flag 26
JA); Lauvan Pty Ltd v Bega (No 2) [2018] NSWSC 155 Supreme Court of New South Wales Australia - New South Wales 22 Feb 2018 AustLII flag 2
CR 2018/3 - Income tax: Bank of Queensland - BOQ Capital Notes [2018] ATOCR 3 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
David Lynton as trustee for the David Lynton Superannuation Fund (Taxation) [2017] AATA 694 Administrative Appeals Tribunal Australia 17 May 2017 AustLII flag
CR 2017/22 - Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes [2017] ATOCR CR2017/22 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/22 - Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes [2017] ATOCR 22 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Mercedes-Benz Australia/Pacific Pty Ltd v Commissioner of State Revenue [2016] VSCA 194 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Aug 2016 AustLII flag 1
CR 2016/20 - Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes [2016] ATOCR 20 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
CR 2016/20 - Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes [2016] ATOCR CR2016/20 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
Orica Ltd v Commissioner of Taxation [2015] FCA 1399 Federal Court of Australia Australia - Commonwealth 7 Dec 2015 AustLII flag
Trustees of the WT & A Norman Superannuation Fund and Commissioner of Taxation (Taxation) [2015] AATA 914 Administrative Appeals Tribunal Australia 27 Nov 2015 AustLII flag 1
Fancy Bite Pty Ltd v IOF Custodian Pty Ltd [2015] NSWCATCD 27 New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division Australia - New South Wales 10 Apr 2015 AustLII flag 1
Gadens Lawyers Sydney Pty Ltd v Symond [2015] NSWCA 50; (2015) 293 FLR 170; (2015) 89 NSWLR 60 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Mar 2015 AustLII flag 1
Queensland North Australia Pty Ltd v Takeovers Panel [2014] FCA 591; (2014) 100 ACSR 358 Federal Court of Australia Australia - Commonwealth 5 Jun 2014 AustLII flag 7
CR 2014/46 - Income tax: Westpac Banking Corporation - Westpac Capital Notes 2 [2014] ATOCR 46 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/80 - Income tax: Commonwealth Bank of Australia - CommBank PERLS VII Capital Notes [2014] ATOCR 80 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/46 - Income tax: Westpac Banking Corporation - Westpac Capital Notes 2 [2014] ATOCR CR2014/46 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/80 - Income tax: Commonwealth Bank of Australia - CommBank PERLS VII Capital Notes [2014] ATOCR CR2014/80 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/10 - Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination? [2014] ATOTD 10 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/10 - Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination? [2014] ATOTD TD2014/10 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Rich v Attorney General of New South Wales [2013] NSWCA 419 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Dec 2013 AustLII flag 10
Symond v Gadens Lawyers Sydney Pty Ltd [2013] NSWSC 955; (2013) 96 ATR 658 Supreme Court of New South Wales Australia - New South Wales 19 Jul 2013 AustLII flag 6
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 17

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The High Court on Constitutional Law: The 2012 Statistics" (2013) 36 University of New South Wales Law Journal 514 Andrew Lynch and George Williams Australia circa 2013 AustLII flag 15
"High Court judgments: November- December 2012" [2012] BalJlNTLawSoc 97 Editors Australia circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2007 Measures No 3) Bill 2007 (Cth)
Acts Interpretation Act 1901 (Cth) s6, s13, s15AB
Banking Act 1959 (Cth) s11AF
Income Tax Assessment Act 1936 (Cth) s1, s6, s45, s65, s120, s177D, s177EA, s202, s203, s320
Income Tax Assessment Act 1997 (Cth) s2.15
Taxation Administration Act 1953 (Cth)
New Business Tax System (Debt and Equity) Act 2001 (Cth)
New Business Tax System (Consolidation and Other Measures) Act 2003 (Cth)
Tax Laws Amendment (2007 Measures No 3) Act 2007 (Cth)
Taxation Laws Amendment Act (No 3) 1998 (Cth)
Tax Administration Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mills v Commissioner of Taxation [2011] FCAFC 158; (2011) 198 FCR 89; (2011) 83 ATR 364 Federal Court of Australia Australia - Commonwealth 8 Dec 2011 AustLII flag 6
Mills v FCT [2011] ATC 20-247 Australia circa 2011 IntelliConnect flag 1
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 193
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 370

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