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It 2605 - Income Tax: Rebate on Dividend Income   flag 

[1990] ATOITR IT2605
Australian Taxation Office
Australia - Commonwealth
16th August, 1990

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Laws Amendment Act (No 2) 1987 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 83
Palvestments Pty Ltd v FCT [1965] HCA 47; (1965) 112 CLR 661; 9 AITR 691; 13 ATD 527; 39 ALJR 175 High Court of Australia Australia - Commonwealth 24 Aug 1965 AustLII flag 5
Rowdell Pty Ltd v FCT [1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332 High Court of Australia Australia - Commonwealth 10 Dec 1963 AustLII flag 35
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
North Australian Pastoral Co Ltd v FCT [1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121 High Court of Australia Australia - Commonwealth 19 Jun 1946 AustLII flag 27
665-6 Atd 529 665-6 ATD 529 Australia circa 1946 flag 1
553-4 Atd 83-4 553-4 ATD 83-4 Australia circa 1946 flag 1
664 Atd 529 664 ATD 529 Australia circa 1946 flag 1
636 Atd 129 636 ATD 129 Australia circa 1946 flag 1
635 Aitr 323 635 AITR 323 Australia circa 1946 flag 1
17 CTBR (NS) Case 56 17 CTBR (NS) Case 56 Australia circa 1946 flag 1
1 CTBR (NS) Case 56 1 CTBR (NS) Case 56 Australia flag 1
1 CTBR (NS) 56 1 CTBR (NS) 56 Australia flag 1

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