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

[1996] ATOTR TR96/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177D
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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 flag 54
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 flag 39
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 flag 12
Medical Defence Union Ltd v Department of Trade [1979] 2 All ER 421 United Kingdom circa 1979 LexisNexis flag 7
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 flag 155
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 flag 40
Oswald v Bailey
Oswald v Bailey (1985) 4 ANZ Insurance Cases 60-704 circa 1985 4
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 flag 52
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 flag 11

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