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?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s44
Taxation Administration Act 1953 (Cth)

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Blankfield v FCT	[1972] HCA 50; 127 CLR 610; (1972) 3 ATR 258; 46 ALJR 586	High Court of Australia	Australia - Commonwealth	20 Oct 1972	AustLII		6

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