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Living with Division 320 and other life experiences


The purpose of this seminar paper is to raise and, where possible, address a number of issues and anomalies arising under the new regime including the inter-related imputation provisions.

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Andrew Mills CTA-Life
Photo of author, Andrew MILLS Andrew Mills, CTA (Life), is the Second Commissioner, Law Design & Practice, from the Australian Taxation Office, has overall responsibility for the ATO’s law practice, including law interpretation, dispute prevention and resolution, and the ATO’s role in policy and law design. Andrew has more than 30 years experience in taxation, including periods in the ATO, commerce and the tax profession. Andrew was a Director at Greenwoods & Freehills for more than 20 years and managing director of the firm from 2006 to 2011. Andrew was President of The Tax Institute in 2006–2007 and is a former Governor of the Taxation Research Foundation. In practice, Andrew was an active participant and representative of a number of industry bodies. Andrew holds a Bachelor of Business, a Master of Laws and a Graduate Diploma in Tax Law. Andrew is a Chartered Taxation Adviser (Life), a member of the Australian Committee of the International Fiscal Association and a graduate of the Australian Institute of Company Directors. - Current at 02 November 2018
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This was presented at Financial Services Taxation Conference 2002 .

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