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National Mutual Life Association of Australasia Ltd v FCT     36

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ERIC Insurance Ltd v Chief Commissioner of State Revenue	[2016] NSWCATAD 217	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	5 Oct 2016	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR TR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
National Mutual Life Association v Commissioner of State Taxation	[2011] SASCFC 106	Supreme Court of South Australia - Full Court	Australia - South Australia	30 Sep 2011	AustLII
National Mutual Life Association of Australia Ltd v Commissioner of State Taxation	[2010] SASC 261; [2010] ATC 20-213	Supreme Court of South Australia	Australia - South Australia	25 Aug 2010	AustLII		1
General Reinsurance Australia Ltd v HIH Casualty & General Insurance Ltd (in liq)	[2009] NSWCA 22; (2009) 15 ANZ Insurance Cases 61-796	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Feb 2009	AustLII		7
TD 2007/4 - Income tax: capital gains tax: is a 'policy of insurance on the life of an individual' in section 118-300 of the Income Tax Assessment Act 1997 Ltd to a life insurance policy within the common law meaning of that expression?	[2007] ATOTD TD2007/4	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TD 2007/4 - Income tax: capital gains tax: is a 'policy of insurance on the life of an individual' in section 118-300 of the Income Tax Assessment Act 1997 Ltd to a life insurance policy within the common law meaning of that expression?	[2007] ATOTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
PR 2006/71W - Income tax: taxation treatment of premiums paid and received in relation to American International Assurance Co (Australia) Ltd's Priority Protection 'Money Back Term Benefit' plan	[2006] ATOPR PR2006/71W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2006	AustLII
PR 2006/71W - Income tax: taxation treatment of premiums paid and received in relation to American International Assurance Co (Australia) Ltd's Priority Protection 'Money Back Term Benefit' plan	[2006] ATOPR 71	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2006	AustLII
AMP Life Ltd v Commissioner of State Revenue	[2003] VSC 198; (2003) 53 ATR 54	Supreme Court of Victoria	Australia - Victoria	12 Jun 2003	AustLII		5
GSTR 2001/D4 - Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATODGSTR GSTR2001/D4	Australian Taxation Office	Australia - Commonwealth	29 Jun 2001	AustLII
GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATOGSTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATOGSTR GSTR2001/8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Oceanic Life Ltd v Chief Commissioner of Stamp Duties	[1999] NSWCA 416; 154 FLR 129; (1999) 168 ALR 211; 11 ANZ Insurance Cases 90-106; 43 ATR 158	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Nov 1999	AustLII		54
Oceanic Life Ltd v Chief Commissioner of Stamp Duties Matter	[1998] NSWSC 1002	Supreme Court of New South Wales	Australia - New South Wales	27 Feb 1998	AustLII
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII		12
TD 95/40 - Income tax: is the premium payable on a trauma insurance policy, sold with a life assurance policy rider, assessable income of a life assurance Co?	[1995] ATOTD TD95/40	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 95/40 - Income tax: is the premium payable on a trauma insurance policy, sold with a life assurance policy rider, assessable income of a life assurance Co?	[1995] ATOTD 40	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
Jones v AMP Perpetual Trustee Co NZ Ltd CP2005/90	[1993] NZHC 1714	High Court of New Zealand	New Zealand	8 Oct 1993	NZLII
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII		40
Barrett, Re	[1992] FCA 83; 34 FCR 508; (1992) 106 ALR 549; (1992) 7 ANZ Insurance Cases 61-108	Federal Court of Australia	Australia - Commonwealth	6 Mar 1992	AustLII		5
Re Taxation Appeals	[1991] AATA 162; 22 ATR 3290	Administrative Appeals Tribunal	Australia	8 Jul 1991	AustLII
NT90/156 and Commissioner of Taxation	[1991] AATA 491	Administrative Appeals Tribunal	Australia	6 May 1991	AustLII
It 2504 - Income Tax : Deductibility of Interest on Borrowed Funds - Life Assurance Policies	[1988] ATOITR IT2504	Australian Taxation Office	Australia - Commonwealth	3 Nov 1988	AustLII
Re Taxation Appeals (No 50) Aat	[1986] AATA 413	Administrative Appeals Tribunal	Australia	12 Dec 1986	AustLII
Marac Life Assurance Ltd v Commissioner of Inland Revenue HC Wellington A76/85	[1985] NZHC 894; (1985) 9 TRNZ 201; (1985) 3 ANZ Insurance Cases 79,263	High Court of New Zealand	New Zealand	16 Dec 1985	NZLII		1
Independent Order of Odd Fellows v Commissioner of Stamps	[1985] SASC 8172	Supreme Court of South Australia	Australia - South Australia	1 May 1985	AustLII
Re Bedrick Frederich Teller and the Secretary To the Department of Social Security	[1985] AATA 81	Administrative Appeals Tribunal	Australia	16 Apr 1985	AustLII
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
Commissioner of Stamp Duties (NSW) v Jones	[1971] HCA 67; (1971) 125 CLR 511; 46 ALJR 50; 2 ATR 641; [1971] AEGR 66	High Court of Australia	Australia - Commonwealth	9 Dec 1971	AustLII		7
Carracher v Colonial Mutual Life Insurance Society Ltd	[1968] VicRp 79		Australia - Victoria	26 Apr 1968	AustLII
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Characterisation: Its place in contractual analysis and related enquiries" (FCA)	[2015] FedJSchol 29	Allsop, Justice James	Australia	circa 2015	AustLII
"Proceeds of Life Assurance Policies and the Estate Duty Assessment Act 1914-1974 (Cth)"	(1974-1975) 6 (2) Federal Law Review 249	Lindgren, K E	Australia	circa 1975	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Packer	(1958) 18 ABC 97		Australia	circa 1958			6
[1956] SR (NSW) 314	[1956] SR (NSW) 314	Supreme Court of New South Wales	Australia - New South Wales	circa 1956			3
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		76
Kerr, In re	[1943] SAStRp 14; [1943] SASR 8		Australia - South Australia	17 May 1943	AustLII		10
Trustees, Corteen NationaL, Executor S & Agency Co Ltd v Corteen, In re	[1941] VicLawRp 37; [1941] VLR 254; [1941] ALR 314		Australia - Victoria	28 Aug 1941	AustLII		2
Re Farley; Holden v Johnson	[1933] ArgusLawRp 50; [1933] VicLawRp 31; [1933] VLR 271; (1933) 39 ALR 396	Argus Law Reports	Australia	16 Jun 1933	AustLII		9
(1918) 1 Ch 427	(1918) 1 Ch 427	Court of Chancery	United Kingdom	circa 1918	LexisNexis / Westlaw		3
Gould v Curtis	[1912] UKLawRpCh 106; [1913] UKLawRpKQB 75; [1913] 3 KB 84; [1912] 2 Ch 581		United Kingdom	23 Apr 1913	CommonLII		23
Gould v Curtis	[1912] UKLawRpKQB 25; (1912) 1 KB 635		United Kingdom	6 Mar 1912	CommonLII		4
Flood v Irish Provident Assurance Co Ltd	[1912] 2 Ch 597	Court of Chancery	United Kingdom	circa 1912	LexisNexis / Westlaw		5
General Accident Assurance Corporation Ltd v Inland Revenue Commissioners	(1906) 8 SC 477		United Kingdom - Scotland	circa 1906			5
Anderson v Egan	[1905] HCA 44; 3 CLR 269; 12 ALR 33	High Court of Australia	Australia - Commonwealth	25 Oct 1905	AustLII		10
Prudential Insurance Co v Inland Revenue Commissioners	[1904] UKLawRpKQB 138; [1904] 2 KB 658		United Kingdom	5 Jul 1904	CommonLII		65
Donaldson, In the Matter of	[1889] SALawRp 23; (1889) 23 SALR 141		Australia - South Australia	5 Nov 1889	AustLII		9
Northern Assurance Co v Russell	(1889) 2 Tax Cas 571		United Kingdom	circa 1889			10
New York Life Co v Styles	(1889) 14 AC 381		United Kingdom	circa 1889	LexisNexis / Westlaw		30
Norwich Equitable Fire Assurance Society	(1887) 57 LT 241; (1887) 3 TLR 781		United Kingdom	circa 1887	LexisNexis		4
Charlotte Shilling, Administratrix of James Shilling v The Acidental Death Insurance Co	[1857] EngR 461; 157 ER 18; (1857) 2 H & N 42	Court of Exchequer	United Kingdom	circa 1857	CommonLII		5
In the Matter of Elizabeth, the Wife of-Legge	[1854] EngR 920; 15 CB 365; 139 ER 465; 24 LJCP 2	Court of Common Pleas	United Kingdom	circa 1854	CommonLII		34