• 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

Judges: French CJ
Hayne J
Kiefel J

Bell J
Gageler J
French CJ [2nd]

Court:
Full High Court of Australia

MEDIA NEUTRAL CITATION: [2012] HCA 51

Judgment date: 14 November 2012

---

4. Bell J.

I agree with Gageler J.