Casenote – Full Federal Court Upholds Application of Anti-Avoidance Rules to Franking Credits Scheme

Journal
Author
Butler, M.; Pengelly, J.; Lu, Y.
Country
Australia
Published Date
Issue
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors discuss in detail the recent full Federal Court decision in the case of Mills v. Commissioner of Taxation, on the application of anti-avoidance rules to dividend franking credits under the imputation system.