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Casenote - Federal Court applies anti-avoidance rules to franking credits scheme

Publication date: 13 Jul 11 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 17 No 3 May/June 2011

Pages: pp 180-184

Abstract:

The recent Australian decision in Mills v. Commissioner of Taxation is examined. In this case, the Federal Court applied the anti-avoidance rules to the franking credits of certain hybrid financial instruments.

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Author profiles

Jessica Pengelly
- Current at 13 July 2011
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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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