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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   flag 

[2010] ATOTR 4
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 flag 80
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 flag 101
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 flag 134

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