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Mills v Commissioner of Taxation   flag  6

[2011] FCAFC 158; (2011) 198 FCR 89; (2011) 83 ATR 364
Federal Court of Australia
Australia - Commonwealth
8th December, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Homart Pharmaceuticals Pty Ltd v Careline Australia Pty Ltd [2018] FCAFC 105; (2018) 264 FCR 422 Federal Court of Australia Australia - Commonwealth 5 Jul 2018 AustLII flag 15
Gadens Lawyers Sydney Pty Ltd v Symond [2015] NSWCA 50; (2015) 293 FLR 170; (2015) 89 NSWLR 60 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Mar 2015 AustLII flag 1
Symond v Gadens Lawyers Sydney Pty Ltd [2013] NSWSC 955; (2013) 96 ATR 658 Supreme Court of New South Wales Australia - New South Wales 19 Jul 2013 AustLII flag 6
Mills v Commissioner of Taxation [2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; [2012] ATC 20-360; (2012) 87 ALJR 53 High Court of Australia Australia - Commonwealth 14 Nov 2012 AustLII flag 41
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares [2012] ATOCR 25 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares [2012] ATOCR CR2012/25 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB
Banking Act 1959 (Cth) s7, s8, s9, s11AF
Income Tax Assessment Act 1936 (Cth) s44, s177EA
Income Tax Assessment Act 1997 (Cth) s2.15, s4.5
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
New Business Tax System (Debt and Equity) Act 2001 (Cth)
New Business Tax System (Consolidation and Other Measures) Act 2003 (Cth)
Tax Laws Amendment (2007 Measures No 3) Act 2007 (Cth)
Taxation Laws Amendment Act (No 3) 1998 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mills v Commissioner of Taxation [2011] FCA 205 Federal Court of Australia Australia - Commonwealth 11 Mar 2011 AustLII flag 1
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 146
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
3 Act 2007 3 Act 2007 United Kingdom circa 2007 flag 1
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
[1997] Act 1997 [1997] Act 1997 United Kingdom circa 1997 flag 2
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Commissioner for Railways (NSW) v Agalianos [1955] HCA 27; (1955) 92 CLR 390 High Court of Australia Australia - Commonwealth 9 Jun 1955 AustLII flag 435

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