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

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.

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