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Emanuel v FCT   flag 

[1968] HCA 57; 118 CLR 292; [1969] ALR 206; 42 ALJR 220; 15 ATD 113
High Court of Australia
Australia - Commonwealth
10th September, 1968

Legislation Cited

Legislation Name Provision
Income Tax (International Agreements) Act (Cth)
Income Tax and Social Services Contribution (Non-resident Dividends) Act 1959 (Cth)
Australian Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Thomson v Moyse [1961] AC 967 United Kingdom circa 1961 LexisNexis / Westlaw flag 10
Robertson v FCT [1937] HCA 32; (1937) 57 CLR 147; [1937] ALR 410; (1937) 1 AITR 152; 4 ATD 355 High Court of Australia Australia - Commonwealth 26 Jul 1937 AustLII flag 28

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