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TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Blank v Commissioner of Taxation	[2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442	Federal Court of Australia	Australia - Commonwealth	21 Feb 2014	AustLII		7
FCT v Consolidated Media Holdings Ltd	[2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359	High Court of Australia	Australia - Commonwealth	5 Dec 2012	AustLII		1056
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
WT1997/80-86 and Deputy Commissioner of Taxation	[2000] AATA 625; (2000) 45 ATR 1019	Administrative Appeals Tribunal	Australia	31 Jul 2000	AustLII		2
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
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
Associated Beauty Aids Pty Ltd v FCT	[1965] HCA 20; (1965) 113 CLR 662; [1966] ALR 104; 13 ATD 506; 39 ALJR 20	High Court of Australia	Australia - Commonwealth	30 Apr 1965	AustLII		35
Dalgety Downs Pastoral Co Pty Ltd v FCT	[1952] HCA 54; (1952) 86 CLR 335; [1952] ALR 946; (1952) 10 ATD 55; 5 AITR 386	High Court of Australia	Australia - Commonwealth	27 Oct 1952	AustLII		33