• 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

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French CJ, Hayne, Kiefel, Bell and Gageler JJ

ORDER

• 1. Appeal allowed with costs.
• 2. Set aside the orders of the Full Court of the Federal Court of Australia made on 8 December 2011 and, in their place, order that:
  • (a) the appeal be allowed with costs; and
  • (b) the orders of Emmett J made on 11 March 2011 be set aside and, in their place, order that:
    • (i) the appeal be allowed with costs;
    • (ii) the objection decision dated 12 January 2010 be set aside; and
    • (iii) the objection dated 29 December 2009 against the determination of 14 December 2009 under s 177EA(5)(b) of the Income Tax Assessment Act 1936 (Cth) be allowed and the determination be set aside.