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Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation   flag  9

[1959] HCA 21; (1959) 100 CLR 537; [1959] ALR 733; 12 ATD 9; 33 ALJR 54
High Court of Australia
Australia - Commonwealth
27th April, 1959

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Burton v Commissioner of Taxation [2019] FCAFC 141; (2019) 271 FCR 548 Federal Court of Australia Australia - Commonwealth 22 Aug 2019 AustLII flag 4
Anthony Richard Ross v Chevrontexaco Australia Pty Ltd (formerly Chevron Australia Pty Ltd) [2003] WAIRComm 8960 Western Australian Industrial Relations Commission Australia - Western Australia 30 Jun 2003 AustLII flag
Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd M108/1997 [1998] HCATrans 224 High Court of Australia Australia - Commonwealth 18 Jun 1998 AustLII flag
Australia & New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 497 Federal Court of Australia Australia - Commonwealth 2 Jun 1997 AustLII flag
Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1718 Federal Court of Australia Australia - Commonwealth 5 Dec 1995 AustLII flag
Challenge Bank Ltd v Mailman [1993] NSWCA 54; (1993) 17 BPR 33,679 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 May 1993 AustLII flag 4
It 2294 - Income Tax : Whether Paragraph 23(q) Applies Where Only Part of Income Liable To Income Tax Overseas [1986] ATOITR IT2294 Australian Taxation Office Australia - Commonwealth 9 May 1986 AustLII flag
It 2222 - Income Tax : Exempt Income : Whether Contributions Under the United States Federal Insurance Contribution ACT Are an Income Tax [1985] ATOITR IT2222 Australian Taxation Office Australia - Commonwealth 28 Nov 1985 AustLII flag
Sentry Life Assurance Ltd v Life Insurance Commissioner [1983] FCA 208; 78 FLR 74; (1983) 49 ALR 292 Federal Court of Australia Australia - Commonwealth 29 Aug 1983 AustLII flag 5

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Commonwealth Act (Cth) s23
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ostime (Inspector of Taxes) v Australian Mutual Provident Society [1958] Ch 774; (1958) 2 WLR 636; (1958) 3 WLR 354 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 1
Sun Life Assurance Society v Davidson (Inspector of Taxes) [1958] AC 184; 37 Tax Cas 330 United Kingdom circa 1958 LexisNexis / Westlaw flag 13
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
Reid v FCT [1947] HCA 4; (1947) 73 CLR 282; [1947] ALR 100; 8 ATD 255 High Court of Australia Australia - Commonwealth 19 Mar 1947 AustLII flag 4
(1940) 1 All Er 236; (1946) 1 All Er 528; [1947] AC 605 (1940) 1 All ER 236; (1946) 1 All ER 528; [1947] AC 605 United Kingdom circa 1947 LexisNexis flag 1
Inland Revenue Commissioners v Australian Mutual Provident Society [1947] AC 605 United Kingdom circa 1947 LexisNexis / Westlaw flag 7
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag 23
(1946) 1 All Er 236 (1946) 1 All ER 236 United Kingdom circa 1946 LexisNexis flag 1
[1946] 1 All Er 528 [1946] 1 All ER 528 United Kingdom circa 1946 LexisNexis flag 2
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Hughes v Bank of New Zealand [1938] AC 366 United Kingdom circa 1938 LexisNexis / Westlaw flag 8
When Hughes v Bank of New Zealand (1937) 1 KB 419 United Kingdom circa 1937 LexisNexis / Westlaw flag 2
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
A McArthur Ltd v FCT [1930] HCA 47 High Court of Australia Australia - Commonwealth 15 Dec 1930 AustLII flag 1
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33 High Court of Australia Australia - Commonwealth 17 Oct 1929 AustLII flag 28
Equitable Life Insurance Society of USA v Hills (1924) 8 Tax Cas 657 United Kingdom circa 1924 flag 1
Commonwealth v Queensland [1920] HCA 79; (1920) 29 CLR 1; 27 ALR 73 High Court of Australia Australia - Commonwealth 6 Dec 1920 AustLII flag 54
Ellis v Emmanuel [1876] UKLawRpExch 31; 1 Ex D 157; 74 LT 11; 65 LJQB 481 Court of Exchequer United Kingdom 23 Feb 1876 CommonLII flag 26
Blackston Bank v Hill (1830) 10 Pick 128 United States - Massachusetts circa 1830 flag 1
Re D (a Lunatic Patient) (No 2 VLR 467 Australia - Victoria circa 1946 flag 1

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