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Whether dividend effectively declared, imputation credit   flag 

[2008] NZTRA 7
New Zealand Taxation Review Authority
New Zealand
4th June, 2008

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
DML Resources Ltd (in liq), Re [2004] 3 NZLR 490; (2003) 9 NZCLC 263,310 New Zealand circa 2004 LexisNexis flag 17
Kitchener Nominees Ltd v James Products Ltd [2002] NZCLC 262,882 New Zealand circa 2002 flag 1
Alliance Group Ltd v Commissioner of Inland Revenue (1995) 17 NZTC 12,066 New Zealand circa 1995 CCH New Zealand flag 5
ase Q49 (1993) 15 NZTC 5,254 New Zealand circa 1993 CCH New Zealand flag 3
(1991) 13 NZTC 3,344 (1991) 13 NZTC 3,344 New Zealand circa 1991 CCH New Zealand flag 1
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Garforth (Inspector of Taxes) v Newsmith Stainless Ltd (1979) 2 All ER 73 United Kingdom circa 1979 LexisNexis flag 5
Manzi v Smith [1975] HCA 35; (1975) 132 CLR 671; (1975) 7 ALR 685; (1975) 49 ALJR 376 High Court of Australia Australia - Commonwealth 5 Sep 1975 AustLII flag 71
Campbell v Commissioner of Inland Revenue [1968] NZLR 1 New Zealand circa 1968 LexisNexis flag 7
Inland Revenue Commissioner (NZ) v Taylor (1964) 9 AITR 374 Australia circa 1964 flag 4
Commissioners of Inland Revenue v Doncaster (1924) 8 Tax Cas 623 United Kingdom circa 1924 flag 6
Webb v FCT [1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284 Argus Law Reports Australia - Commonwealth 22 Jun 1922 AustLII flag 46
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag 56
Co and Schmidt (1901) 85 LT 22 United Kingdom circa 1901 flag 12

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