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FCT v Miller Anderson Ltd   flag  8

[1946] HCA 2; (1946) 73 CLR 341; [1946] ALR 150; 8 ATD 47
High Court of Australia
Australia - Commonwealth
4th April, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Armco (Australia) Pty Ltd v FCT [1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335 High Court of Australia Australia - Commonwealth 22 Aug 1948 AustLII flag 25
Smith v Layh [1953] HCA 16; 90 CLR 102; [1953] ALR 412 High Court of Australia Australia - Commonwealth 23 Apr 1953 AustLII flag 19
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010 [2012] ATOTR TR2012/5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010 [2012] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits [1991] ATOITR IT2637 Australian Taxation Office Australia - Commonwealth 6 Jun 1991 AustLII flag
Adelaide Electric Supply Co Ltd v FCT [1949] HCA 41; 78 CLR 557; [1949] ALR 641; 9 ATD 14 High Court of Australia Australia - Commonwealth 23 Sep 1949 AustLII flag
Adelaide Electric Supply Co Ltd v Commissioner of Taxation [1949] ArgusLawRp 61; (1949) 56 ALR 641 Argus Law Reports Australia 3 Aug 1949 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Dividend Law - Section 376, Divisible Profits and Reserves - Marra Developments Ltd v B W Rofe Pty Ltd " (1980-1982) 9 Sydney Law Review 162 Berry, Richard Australia circa 1982 AustLII flag

Legislation Cited

Legislation Name Provision
War-time (Company) Tax Act 1940 (Cth)
War-time (Company) Tax Assessment Act 1940 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Sharp, Stevenson & Hare Pty Ltd v FCT [1927] ArgusLawRp 17; (1927) 39 CLR 158; 33 ALR 217 Argus Law Reports Australia - Commonwealth 11 Apr 1927 AustLII flag 2
Stodart v Deputy FCT [1928] ArgusLawRp 89; 42 CLR 106; 35 ALR 114 Argus Law Reports Australia - Commonwealth 15 Oct 1928 AustLII flag 1
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010 [2012] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010 [2012] ATOTR TR2012/5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits [1991] ATOITR IT2637 Australian Taxation Office Australia - Commonwealth 6 Jun 1991 AustLII flag
"Dividend Law - Section 376, Divisible Profits and Reserves - Marra Developments Ltd v B W Rofe Pty Ltd " (1980-1982) 9 Sydney Law Review 162 Berry, Richard Australia circa 1982 AustLII flag
Adelaide Electric Supply Co Ltd v FCT [1949] HCA 41; 78 CLR 557; [1949] ALR 641; 9 ATD 14 High Court of Australia Australia - Commonwealth 23 Sep 1949 AustLII flag
Adelaide Electric Supply Co Ltd v Commissioner of Taxation [1949] ArgusLawRp 61; (1949) 56 ALR 641 Argus Law Reports Australia 3 Aug 1949 AustLII flag

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