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TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010   flag 

[2012] ATOTR TR2012/5
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s1, s6, s45B, s47, s60, s65, s254T, s256B, s286, s300, s709
Income Tax Assessment Act 1936 (Cth) s6, s44
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s6, s975, s995
Corporations Amendment (Corporate Reporting Reform) Act 2010 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Consolidated Media Holdings Ltd v Commissioner of Taxation [2012] FCAFC 36; (2012) 201 FCR 470; [2012] ATC 20-308; (2012) 83 ATR 793; (2012) 87 ACSR 512 Federal Court of Australia Australia - Commonwealth 20 Mar 2012 AustLII flag 8
Australian Securities and Investments Commission v Hellicar (2012) 88 ACSR 246; (2012) 86 ALJR 522; (2012) 286 ALR 501; (2012) 247 CLR 347; [2012] HCA 17 High Court of Australia Australia - Commonwealth circa 2012 LexisNexis AU flag 242
Consolidated Media Holdings Ltd v Commissioner of Taxation [2011] FCA 367; [2011] ATC 20-259 Federal Court of Australia Australia - Commonwealth 14 Apr 2011 AustLII flag 8
Condell v FCT [2007] FCAFC 44; (2007) 66 ATR 100 Federal Court of Australia Australia - Commonwealth 28 Mar 2007 AustLII flag 14
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 92
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
Re CMPS & f Pty Ltd (1997) 24 ACSR 728; 15 ACLC 1 Australia circa 1997 LexisNexis AU flag 7
QBE Insurance Group Ltd v Australian Securities and Investments Commission [1992] FCA 697; (1992) 38 FCR 270 Federal Court of Australia Australia - Commonwealth circa 1992 AustLII flag 25
Churchill International Inc v BTR Nylex Ltd (1991) 4 ACSR 693; 9 ACLC 1 Australia circa 1991 LexisNexis AU flag 2
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 flag 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 flag 56
Industrial Equity Ltd v Blackburn [1977] HCA 59; (1977) 137 CLR 567; 17 ALR 575; 52 ALJR 89; 3 ACLR 89 High Court of Australia Australia - Commonwealth 15 Nov 1977 AustLII flag 132
Marra Developments Ltd v BW Rofe Pty Ltd [1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1 Australia - New South Wales circa 1977 LexisNexis AU flag 75
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 flag 24
Glenville Pastoral Co Pty Ltd (In Liquidation) v Commissioner of Taxation [1963] HCA 36; 109 CLR 199; [1964] ALR 225; 13 ATD 196; 37 ALJR 173; (1963) 9 AITR 118 High Court of Australia Australia - Commonwealth 26 Sep 1963 AustLII flag 17
Dimbula Valley (Ceylon) Tea Co Ltd v Laurie [1961] Ch 353; [1961] 1 All ER 769 Court of Chancery United Kingdom circa 1961 LexisNexis / Westlaw flag 16
Australasian Oil Exploration Ltd v Lachberg [1958] HCA 51; (1958) 101 CLR 119; [1959] ALR 855; 32 ALJR 301 High Court of Australia Australia - Commonwealth 21 Nov 1958 AustLII flag 51
FCT v Miller Anderson Ltd [1946] HCA 2; (1946) 73 CLR 341; [1946] ALR 150; 8 ATD 47 High Court of Australia Australia - Commonwealth 4 Apr 1946 AustLII flag 8
Commissioner of Taxation (NSW) v Stevenson [1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415 High Court of Australia Australia - Commonwealth 14 Dec 1937 AustLII flag 37
Hill v Permanent Trustee Co of New South Wales Ltd [1930] AC 720 United Kingdom circa 1930 LexisNexis / Westlaw flag 35
Ammonia Soda Co Ltd v Chamberlain [1918] 1 Ch 266 Court of Chancery United Kingdom circa 1918 LexisNexis / Westlaw flag 24
Ammonia Soda Co Ltd v Chamberlain [1918] 1 Ch D 266 Court of Chancery United Kingdom circa 1918 LexisNexis / Westlaw flag 3
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 flag 102
Chelsea Water Works Co and Metropolitan Water Board (1904) 73 LJKB 532 King's Bench United Kingdom circa 1904 flag 3
National Bank of Wales, Ltd, In re [1899] UKLawRpCh 124; [1899] 2 Ch 629 Court of Chancery United Kingdom 2 Aug 1899 CommonLII flag 20
Verner v General and Commercial Investment Trust [1894] UKLawRpCh 57; [1894] 2 Ch 239; 265 CA 514 Court of Chancery United Kingdom 7 Apr 1894 CommonLII flag 25
Lubbock v British Bank of South America [1892] UKLawRpCh 56; [1892] 2 Ch 198 Court of Chancery United Kingdom 1 Apr 1892 CommonLII flag 15
[1892] 2 Ch D 198 [1892] 2 Ch D 198 Court of Chancery United Kingdom circa 1892 LexisNexis / Westlaw flag 2
Henry v Great Northern Ry Co (1857) 27 LJCh 1 Court of Chancery United Kingdom circa 1857 flag 8

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