Full Federal Court upholds application of anti-avoidance rules to franking credits scheme.
03 May 12 |
ASIA-PACIFIC TAX BULLETIN
Issue: Vol 18 No 2 March/April 2012
Pages: pp. 110-116
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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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.
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26 June 2019