Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleSuperannuation, shams and Samoa.AuthorsNorbury, MichaelAbstractThe article focuses on a court case Millar v FCT related to taxation and intention of the parties to the transaction, and also mentions that Commissioner assessed the Millars to tax under s 26AFB of the Income Tax Assessment Act 1936.SubjectsTAXATION lawsuits; INCOME tax lawsPublicationTaxation in Australia, 2016, Vol 51, Issue 4, p216ISSN0494-8343Publication typeArticle