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FCT v Miller Anderson Ltd     8

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Adelaide Electric Supply Co Ltd v Commissioner of Taxation	[1949] ArgusLawRp 61; (1949) 56 ALR 641	Argus Law Reports	Australia	3 Aug 1949	AustLII
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
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		25
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
Smith v Layh	[1953] HCA 16; 90 CLR 102; [1953] ALR 412	High Court of Australia	Australia - Commonwealth	23 Apr 1953	AustLII		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 5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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

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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ammonia Soda Co Ltd v Chamberlain	[1918] 1 Ch 266	Court of Chancery	United Kingdom	circa 1918	LexisNexis / Westlaw		24
Forrest v FCT	[1921] ArgusLawRp 79; (1921) 29 CLR 441; 27 ALR 346	Argus Law Reports	Australia - Commonwealth	24 Aug 1921	AustLII		5
Hooper & Harrison Ltd (in Liquidation) v FCT	[1923] ArgusLawRp 100; (1923) 33 CLR 458; 30 ALR 205	Argus Law Reports	Australia - Commonwealth	29 Nov 1923	AustLII		5
Lee v Neuchatel Asphalte Co	[1889] UKLawRpCh 24; 41 Ch D 1	Court of Chancery	United Kingdom	9 Feb 1889	CommonLII		34
Meares v Acting FCT	[1918] HCA 15; (1918) 24 CLR 369	High Court of Australia	Australia - Commonwealth	21 Mar 1918	AustLII		4
Resch v FCT	[1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203	High Court of Australia	Australia - Commonwealth	4 Feb 1942	AustLII		50
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		2
Stodart v Deputy FCT	[1928] ArgusLawRp 89; 42 CLR 106; 35 ALR 114	Argus Law Reports	Australia - Commonwealth	15 Oct 1928	AustLII		1