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TR 96/2 - Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)	(1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435		Australia	circa 1977	Legal Online / Westlaw		39
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
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
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		11
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
Farmers Mutual Insurance Ltd v QBE Insurance International Ltd	[1993] NZHC 1474; [1993] 3 NZLR 305; (1993) 7 ANZ Insurance Cases 61-185	High Court of New Zealand	New Zealand	23 Apr 1993	NZLII		12
Medical Defence Union Ltd v Department of Trade	[1979] 2 All ER 421		United Kingdom	circa 1979	LexisNexis		7
Oswald v Bailey	(1985) 4 ANZ Insurance Cases 60-704			circa 1985			4
Oswald v Bailey