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TD 97/14 - Income tax: in what circumstances can an employer who self-insures for workers' compensation obtain a deduction for provisions under section 8-1 of the Income Tax Assessment Act 1997?

[1997] ATOTD 14

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s8
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Accident Compensation Act 1985 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Country Magazine Pty Ltd v FCT	[1968] HCA 27; (1968) 117 CLR 162; (1968) 10 AITR 573; 15 ATD 86; 42 ALJR 42	High Court of Australia	Australia - Commonwealth	20 May 1968	AustLII		19
Australia & New Zealand Banking Group Ltd v FCT	(1994) 48 FCR 268; 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw		34
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw		37

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