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IT 2627 - Income tax: application of part iva to dividend stripping arrangements   flag 

[1991] ATOITR IT2627
Australian Taxation Office
Australia - Commonwealth
10th January, 1991

Legislation Cited

Legislation Name Provision
Act (Cth) s44, s177E, s177F, s317

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Slater Holdings Ltd [1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 59 ALJR 89; (1984) 15 ATR 1299 High Court of Australia Australia - Commonwealth 29 Nov 1984 AustLII flag
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag
Jones v Skinner (1835) 5 LJCh 90 Court of Chancery United Kingdom circa 1835 flag

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