It 2603 - Income Tax : Scrip Dividends

[1990] ATOITR IT2603

Australian Taxation Office

Australia - Commonwealth

12th July, 1990

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Amendment (Capital Gains) Act 1986 (Cth)	s4, s19, s32
Taxation Laws Amendment Act 1990 (Cth)
Taxation Laws Amendment Act (No.3) 1987 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Drown v Gaumont-British Picture Corporation Ltd	[1937] Ch 402	Court of Chancery	United Kingdom	circa 1937	LexisNexis / Westlaw	16
Bloomenthal v Ford	[1897] UKLawRpAC 6; [1896] UKLawRpCh 103; [1897] AC 156; [1896] 2 Ch 525	Court of Chancery	United Kingdom	9 Jun 1896	CommonLII	34
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII	331
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII	341
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII	281
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII	103
Manzi v Smith	[1975] HCA 35; (1975) 132 CLR 671; (1975) 7 ALR 685; (1975) 49 ALJR 376	High Court of Australia	Australia - Commonwealth	5 Sep 1975	AustLII	71
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	160
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII	304
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
Commissioner of Taxes (Vic) v Nicholas	[1938] HCA 18; (1938) 59 CLR 230	High Court of Australia	Australia - Commonwealth	25 Mar 1938	AustLII	11
Chelsea Water Works Co and Metropolitan Water Board	(1904) 73 LJKB 532	King's Bench	United Kingdom	circa 1904		3
Revenue Commissioner v Blott	[1912] 2 AC 171		United Kingdom	circa 1912	LexisNexis / Westlaw	1
20 Atr 18	20 ATR 18		Australia	circa 1981	Legal Online / Westlaw	1
2 KB 535	2 KB 535		United Kingdom		LexisNexis / Westlaw	4
5 Atr 87	5 ATR 87		Australia		Legal Online / Westlaw	1
Niemann & Waugh v Smedley, McDougall & Yallouz	[1973] VicRp 77; [1973] VR 769		Australia - Victoria	11 Aug 1972	AustLII	15
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
Commissioner of Taxes (Victoria) v Nicholas	(1940) 69 CLR 191		Australia - Commonwealth	circa 1940	Legal Online / Westlaw	1
11 Atr 889	11 ATR 889		Australia	circa 1981	Legal Online / Westlaw	1
[1973] VR 775	[1973] VR 775		Australia - Victoria	circa 1973	LexisNexis AU	1
Gresham Life Assurance Society v Bishop	[1902] AC 287		United Kingdom	circa 1902	LexisNexis / Westlaw	23

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