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FCT v Australian Mutual Provident Society   flag  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 flag
TR 2001/9 - Income tax: agency development loans [2001] ATOTR TR2001/9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/9 - Income tax: agency development loans [2001] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
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 flag
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 flag
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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 12

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