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Dickson v FCT     16

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available	[2012] ATOTR TR2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available	[2012] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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		53
Sun Alliance Investments Pty Ltd (in liq) v Commissioner of Taxation	[2004] FCAFC 11; 134 FCR 102; 55 ATR 112	Federal Court of Australia	Australia - Commonwealth	9 Mar 2004	AustLII		4
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	circa 2003	AustLII
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend	[2003] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
Curran v FCT	[1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII		46
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		158
FCT v W E Fuller Pty Ltd	[1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190	High Court of Australia	Australia - Commonwealth	3 Sep 1959	AustLII		18
Lloyd (decd), Re; Equity Trustes Executors & Agency Co Ltd v Lloyd	[1960] VicRp 9; [1960] VR 63		Australia - Victoria	21 May 1959	AustLII		2
Commissioner of Taxation (NSW) v Hardie Investments Pty Ltd	[1946] HCA 56; (1946) 73 CLR 490; [1947] ALR 75; 8 ATD 238	High Court of Australia	Australia - Commonwealth	23 Dec 1946	AustLII		1
Commissioner of Taxation v Hardie Investments Pty Ltd	[1946] ArgusLawRp 111; (1947) 53 ALR 75	Argus Law Reports	Australia	23 Dec 1946	AustLII
Posner v Collector for Interstate Destitute Persons	[1946] ArgusLawRp 102; (1947) 53 ALR 61	Argus Law Reports	Australia	17 Dec 1946	AustLII
Taxation, Commissioner of (NSW) v Henry	[1941] NSWStRp 35; (1941) 41 SR (NSW) 185; 58 WN (NSW) 193; 6 ATD 143	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 1941	AustLII		4
Mardon Trust v Commissioner of Inland Revenue HC Wellington M682/81	[1982] NZHC 405	High Court of New Zealand	New Zealand	29 Apr 1982	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
James v FCT	[1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293	High Court of Australia	Australia - Commonwealth	13 Aug 1924	AustLII		25
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
Newton v Birmingham Small Arms Co	[1906] UKLawRpCh 96; [1906] 2 Ch 378	Court of Chancery	United Kingdom	27 Jun 1906	CommonLII		6
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		25
Lee v Neuchatel Asphalte Co	[1889] UKLawRpCh 24; 41 Ch D 1	Court of Chancery	United Kingdom	9 Feb 1889	CommonLII		34
Ammonia Soda Co v Chamberlain	(1917) 33 TLR 509		United Kingdom	circa 1917	LexisNexis		2
Re Klein; ex parte Goodwin	22 TLR 664		United Kingdom		LexisNexis		2
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
Ammonia Soda Co Ltd v Chamberlain	[1918] 1 Ch 266	Court of Chancery	United Kingdom	circa 1918	LexisNexis / Westlaw		24
Mardon Trust v Commissioner of Inland Revenue HC Wellington M682/81	[1982] NZHC 405	High Court of New Zealand	New Zealand	29 Apr 1982	NZLII
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
[1936] Sec 6	[1936] SEC 6		United States	circa 1936			1
4 Sec 44	4 SEC 44		United States	circa 1982			7