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TD 2009/4 - Income tax: in accounting for a Dividend Re-investment Plan, can a Co taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (2006 Measures No. 3) Bill 2006 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Scully	[2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		99
Workers ’ Compensation Board of Queensland v Technical Products Pty Ltd	[1988] HCA 49; (1988) 165 CLR 642; 81 ALR 260; 62 ALJR 561	High Court of Australia	Australia - Commonwealth	27 Sep 1988	AustLII		206
State Government Insurance Office (Qld) v Crittenden	[1966] HCA 56; (1966) 117 CLR 412; [1967] ALR 237; 40 ALJR 260	High Court of Australia	Australia - Commonwealth	9 Sep 1966	AustLII		134
Trustees Executors & Agency Co Ltd v Reilly	[1941] VicLawRp 3; [1941] VLR 110; [1941] ALR 105		Australia - Victoria	12 Feb 1941	AustLII		189

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