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It 2610 - Income Tax : Foreign Tax Credit System - Taxation of Australian Resident Members of Lloyd's of London   flag 

[1990] ATOITR IT2610
Australian Taxation Office
Australia - Commonwealth
30th August, 1990

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
TAXATION LAWS AMENDMENT (FOREIGN TAX CREDITS) ACT 1986 (Cth) s35

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 130
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 flag 76
Liverpool and London and Globe Insurance Co v Bennett [1913] UKLawRpAC 39; [1913] AC 610 United Kingdom 31 Jul 1913 CommonLII flag 14
Liverpool and London and Globe Insurance Co v Bennett [1911] UKLawRpKQB 68; (1911) 2 KB 577 United Kingdom 3 Apr 1911 CommonLII flag 6
Liverpool and London and Globe Insurance Co v Bennett (1912) 2 KB 41 United Kingdom circa 1912 LexisNexis / Westlaw flag 5

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