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TD 2017/26 - Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration   flag 

[2017] ATOTD 26
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
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
Blank v Commissioner of Taxation [2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12 High Court of Australia Australia - Commonwealth 9 Nov 2016 AustLII flag 11
Sent v Commissioner of Taxation [2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 24
Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (In Liq) [2002] FCA 205; (2002) 117 FCR 336; (2002) 49 ATR 196; (2002) 20 ACLC 463 Federal Court of Australia Australia - Commonwealth 15 Mar 2002 AustLII flag 14
Australian Broadcasting Tribunal v Bond [1980] HCA 33; 170 CLR 380 High Court of Australia Australia - Commonwealth 2 Sep 1980 AustLII flag 10
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
FCT v Belford [1952] HCA 73; (1952) 88 CLR 589; [1953] ALR 30; (1952) 10 ATD 105; (1952) 5 AITR 392 High Court of Australia Australia - Commonwealth 19 Dec 1952 AustLII flag 29
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Traknew Holdings Pty Ltd v Commissioner of Taxation (Cth) (1991) 21 ATR 1478 Australia circa 1991 Legal Online / Westlaw flag 5
Murdoch v Commissioner of Pay-roll Tax (Vic) (1980) 143 CLR 629; (1980) 31 ALR 637 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 36
FCT v McArdle (1988) 19 ATR 1901 Australia circa 1901 Legal Online / Westlaw flag 10
Murdoch v Commissioner of Pay-roll Tax (Vic) (1980) 143 CLR 629; (1980) 31 ALR 637 Australia - Commonwealth circa 2002 Legal Online / Westlaw flag 36
Inchyra (Baron) v Jennings (Inspector of Taxes) [1966] 1 Ch 37; [1965] 2 All ER 714 Court of Chancery United Kingdom circa 1966 LexisNexis / Westlaw flag 6
(1952) 5 Aitr 443 (1952) 5 AITR 443 Australia circa 1952 flag 52
Cases Nos 260-262/1982 (1983) 27 CTBR (NS) 80 Australia circa 1983 flag 4
Jackson's Trustees v Commissioners of Inland Revenue (1942) 25 Tax Cas 13 United Kingdom circa 1942 flag 5

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