PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover

[2014] ATOPR 14

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Copyright Act 1968 (Cth)
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)	s5, s6, s15, s30, s37, s118, s230, s300
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	54
QT87/4743 and Commissioner of Taxation	[1990] AATA 2; (1990) 21 ATR 3157	Administrative Appeals Tribunal	Australia	9 Jan 1990	AustLII	16
FCT v Inkster	(1989) 89 ALR 137; (1989) 20 ATR 1516		Australia	circa 1989	LexisNexis AU	21
FCT v Slaven	(1984) 1 FCR 11; (1984) 52 ALR 81; (1984) 15 ATR 242; (1984) 3 ANZ Insurance Cases 60-549	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw	69
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII	188
Tinkler v FCT	[1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408	Federal Court of Australia	Australia - Commonwealth	14 Dec 1979	AustLII	65
Groves v United Pacific Transport Pty Ltd and Thompson	[1965] Qd R 62		Australia - Queensland	circa 1965	LexisNexis AU	42
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII	313
Watkins v Deputy Commissioner of Taxation	[1946] WALawRp 3; (1946) 8 ATD 78; (1946) 3 AITR 263; (1946) 49 WALR 63		Australia - Western Australia	16 Apr 1946	AustLII	15
Chadwick v Pearl Life Insurance	[1905] UKLawRpKQB 86; [1905] 2 KB 507		United Kingdom	3 May 1905	CommonLII	22
Scoble v Secretary of State in Council for India	[1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299		United Kingdom	16 Feb 1903	CommonLII	30
68-69 Aitr 265	68-69 AITR 265		Australia	circa 1903		14
698 Atr 392	698 ATR 392		Australia	circa 1903	Legal Online / Westlaw	8
667 Atr 414	667 ATR 414		Australia	circa 1903	Legal Online / Westlaw	16
587 Atr 543	587 ATR 543		Australia	circa 1903	Legal Online / Westlaw	16
585 Atr 542	585 ATR 542		Australia	circa 1903	Legal Online / Westlaw	16
584 Atr 541	584 ATR 541		Australia	circa 1903	Legal Online / Westlaw	8
568 Atd 92	568 ATD 92		Australia			24
67 Aitr 264	67 AITR 264		Australia	circa 1903		14
22 Atr 253	22 ATR 253		Australia		Legal Online / Westlaw	8

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