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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
Industrial Relations Commission Decision 956/1990	[1990] AIRC 931	Australian Industrial Relations Commission	Australia	5 Sep 1990	AustLII
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 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
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
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
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

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
Commercial Banking Co of Sydney Ltd v FCT	[1950] HCA 15; (1950) 81 CLR 263; [1950] ALR 453; (1950) 9 ATD 112	High Court of Australia	Australia - Commonwealth	6 Jun 1950	AustLII		18
Carpenters Investment Trading Co Ltd v FCT	[1949] HCA 32; (1949) 79 CLR 341; [1949] ALR 720; 9 ATD 41	High Court of Australia	Australia - Commonwealth	9 Aug 1949	AustLII		4
Douglass v FCT	[1931] HCA 18; (1931) 45 CLR 95; 37 ALR 234; 1 ATD 155	High Court of Australia	Australia - Commonwealth	11 May 1931	AustLII		12

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