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TR 2010/4 - Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s10, s20, s104, s110, s116, s118
Income Tax Assessment Act 1936 (Cth)	s100
Taxation Administration Act 1953 (Cth)	s25
Duties Act 1997 (NSW)	s8, s10, s20, s21, s25, s104, s110

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
State Revenue v Dick Smith Electronics	[2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117	High Court of Australia	Australia - Commonwealth	8 Feb 2005	AustLII		79
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
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

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