• The impact of this case on ATO policy is discussed in Decision Impact Statement: Mills v Commissioner of Taxation (Published 21 January 2013).

MILLS V COMMISSIONER OF TAXATION

Members: French CJ
Hayne J

Kiefel J
Bell J
Gageler J
French CJ [2nd]

Tribunal:
Full High Court of Australia

MEDIA NEUTRAL CITATION: [2012] HCA 51

Decision date: 14 November 2012

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3. Kiefel J.

I agree with Gageler J.