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FCT v Australian Mutual Provident Society 8

[1953] HCA 17; (1953) 88 CLR 450; [1953] ALR 429; 10 ATD 153

High Court of Australia

Australia - Commonwealth

27th April, 1953

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Producers and Citizens' Co-operative Assurance Co Ltd v FCT	[1972] HCA 56; (1972) 128 CLR 63; [1972-73] ALR 545; 46 ALJR 617; 3 ATR 298	High Court of Australia	Australia - Commonwealth	7 Nov 1972	AustLII		4
Bank of New South Wales Savings Bank Ltd v FCT	[1962] HCA 43; (1962) 108 CLR 514; [1963] ALR 3; 12 ATD 484; 36 ALJR 144	High Court of Australia	Australia - Commonwealth	29 Aug 1962	AustLII		3
Producers and Citizens' Co-operative Assurance Co Ltd v FCT	[1971] HCA 32; 124 CLR 143; 45 ALJR 408; 2 ATR 345	High Court of Australia	Australia - Commonwealth	30 Jul 1971	AustLII		1
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR TR93/27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Industrial Relations Commission Decision 956/1990	[1990] AIRC 931	Australian Industrial Relations Commission	Australia	5 Sep 1990	AustLII

Legislation Cited

Legislation Name	Provision
Commonwealth Debt Conversion Act 1931 (Cth)
Income Tax Assessment Act (Cth)
Taxation of Loans Act 1923 (Cth)
State Act (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR TR93/27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Industrial Relations Commission Decision 956/1990	[1990] AIRC 931	Australian Industrial Relations Commission	Australia	5 Sep 1990	AustLII

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