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TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
QBE Insurance Group Ltd v Australian Securities Commission	110 ALR 301; (1992) 8 ACSR 631; (1992) 28 ALD 334; (1992) 10 ACLC 1490; (1992) 8 ASCR 631		Australia	circa 1992	LexisNexis AU		15
Masterman v Commissioner of Taxation (Cth)	(1984) 81 FLR 1; 16 ATR 77		Australia	circa 1984	Legal Online / Westlaw		3
(1940) 13 Australian Law Journal 508	(1940) 13 Australian Law Journal 508	Australian Law Journal	Australia	circa 1940	Legal Online		2
25 Australian Law Journal 399	25 Australian Law Journal 399	Australian Law Journal	Australia	circa 1992	Legal Online		2
[2003] Fca 75	[2003] FCA 75	Federal Court of Australia	Australia - Commonwealth	circa 2003	AustLII		4
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		51
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII		56
FCT v Uther	[1965] HCA 42; (1965) 112 CLR 630; [1966] ALR 411; (1965) 13 ATD 542; (1965) 39 ALJR 184	High Court of Australia	Australia - Commonwealth	12 Aug 1965	AustLII		24
Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW)	[1958] HCA 22; (1958) 100 CLR 392; [1958] ALR 561	High Court of Australia	Australia - Commonwealth	9 May 1958	AustLII		52
FCT v Blakely	[1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		36
Dickson v FCT	[1940] HCA 46; (1940) 62 CLR 687; [1940] ALR 49; 5 ATD 147	High Court of Australia	Australia - Commonwealth	21 Feb 1940	AustLII		16
Evans v Deputy FCT (SA)	[1936] HCA 2; (1936) 55 CLR 80; [1936] ALR 57; 3 ATD 301	High Court of Australia	Australia - Commonwealth	13 Feb 1936	AustLII		30
Hill v Permanent Trustee Co of New South Wales Ltd	[1930] AC 720		United Kingdom	circa 1930	LexisNexis / Westlaw		35
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
Bond v Barrow Haematite Steel Co	[1902] UKLawRpCh 9; [1902] 1 Ch 353	Court of Chancery	United Kingdom	18 Jan 1902	CommonLII		51