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

[2003] ATOTR TR2003/8

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s45B, s254T, s256B
Income Tax Assessment Act 1936 (Cth)	s6, s44, s45B
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1940) 13 Australian Law Journal 508	(1940) 13 Australian Law Journal 508	Australian Law Journal	Australia	circa 1940	Legal Online		2
[2003] Fca 75	[2003] FCA 75	Federal Court of Australia	Australia - Commonwealth	circa 2003	AustLII		4
Bond v Barrow Haematite Steel Co	[1902] UKLawRpCh 9; [1902] 1 Ch 353	Court of Chancery	United Kingdom	18 Jan 1902	CommonLII		51
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
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
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
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
Hill v Permanent Trustee Co of New South Wales Ltd	[1930] AC 720		United Kingdom	circa 1930	LexisNexis / Westlaw		35
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
Masterman v Commissioner of Taxation (Cth)	(1984) 81 FLR 1; 16 ATR 77		Australia	circa 1984	Legal Online / Westlaw		3
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
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
25 Australian Law Journal 399	25 Australian Law Journal 399	Australian Law Journal	Australia	circa 1992	Legal Online		2

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