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Whether dividend effectively declared, imputation credit    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1991) 13 NZTC 3,344	(1991) 13 NZTC 3,344		New Zealand	circa 1991	CCH New Zealand		1
Alliance Group Ltd v Commissioner of Inland Revenue	(1995) 17 NZTC 12,066		New Zealand	circa 1995	CCH New Zealand		5
ase Q49	(1993) 15 NZTC 5,254		New Zealand	circa 1993	CCH New Zealand		3
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		103
Campbell v Commissioner of Inland Revenue	[1968] NZLR 1		New Zealand	circa 1968	LexisNexis		7
Co and Schmidt	(1901) 85 LT 22		United Kingdom	circa 1901			12
Commissioners of Inland Revenue v Doncaster	(1924) 8 Tax Cas 623		United Kingdom	circa 1924			6
DML Resources Ltd (in liq), Re	[2004] 3 NZLR 490; (2003) 9 NZCLC 263,310		New Zealand	circa 2004	LexisNexis		17
Garforth (Inspector of Taxes) v Newsmith Stainless Ltd	(1979) 2 All ER 73		United Kingdom	circa 1979	LexisNexis		5
Inland Revenue Commissioner (NZ) v Taylor	(1964) 9 AITR 374		Australia	circa 1964			4
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		56
Kitchener Nominees Ltd v James Products Ltd	[2002] NZCLC 262,882		New Zealand	circa 2002			1
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		71
Webb v FCT	[1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284	Argus Law Reports	Australia - Commonwealth	22 Jun 1922	AustLII		46