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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?    

Legislation Cited

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		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		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		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		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		119
J Sainsbury PLC v O'Connor (Inspector of Taxes)	[1991] 1 WLR 963		United Kingdom	circa 1991	LexisNexis / Westlaw		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		43