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Blankfield v FCT   flag  6

[1972] HCA 50; 127 CLR 610; (1972) 3 ATR 258; 46 ALJR 586
High Court of Australia
Australia - Commonwealth
20th October, 1972

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Re Alan Bernard Hoogewerf and Secretary To the Department of Social Security [1988] AATA 250 Administrative Appeals Tribunal Australia 10 Aug 1988 AustLII flag
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 121
Commissioner of Taxation v Linter Textiles Australia Ltd (Inliquidation) [2004] HCATrans 255 High Court of Australia Australia - Commonwealth 3 Aug 2004 AustLII flag 1
TD 96/13 - Income tax: if a foreign Co pays a taxable dividend into a foreign bank account of an Australian resident shareholder who has no access from Australia to the income, is the dividend assessable income of the shareholder? [1996] ATOTD 13 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TD 96/13 - Income tax: if a foreign Co pays a taxable dividend into a foreign bank account of an Australian resident shareholder who has no access from Australia to the income, is the dividend assessable income of the shareholder? [1996] ATOTD TD96/13 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Exchange Control Regulations 1961

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