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TD 2008/25 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a Co (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident Co beneficiary?   flag 

[2008] ATOTD 25
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
International Tax Agreements Act 1953 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (Cth) s1

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Ayerst v C & K (Construction) Ltd [1976] AC 167; [1975] 2 All ER 537 United Kingdom circa 1976 LexisNexis / Westlaw flag 151
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
FCT v Angus [1961] HCA 18; (1961) 105 CLR 489; [1961] ALR 484; (1961) 12 ATD 277; (1961) 35 ALJR 36; 8 AITR 201 High Court of Australia Australia - Commonwealth 14 Apr 1961 AustLII flag 15
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
Herdegen v FCT [1988] FCA 419; (1988) 84 ALR 271; (1988) 20 ATR 24 Federal Court of Australia Australia - Commonwealth 2 Dec 1988 AustLII flag 119
J Sainsbury PLC v O'Connor (Inspector of Taxes) [1991] 1 WLR 963 United Kingdom circa 1991 LexisNexis / Westlaw flag 27
Wood Preservation Ltd v Prior [1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112 United Kingdom circa 1969 LexisNexis flag 43

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