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Full Federal Court upholds application of anti-avoidance rules to franking credits scheme.

Publication date: 03 May 12 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 18 No 2 March/April 2012

Pages: pp. 110-116

Abstract:

The authors discuss in detail the recent Full Federal Court decision in the case of Mills v Commissioner of Taxation, on the application of anti-avoidance rules to dividend franking credits under the imputation system.

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Author profiles

Jessica Pengelly
- Current at 13 July 2011
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Yifei Lu
- Current at 03 May 2012
Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 04 January 2018
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