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PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover

[2017] ATOPR PR2017/9

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.5, s5.1, s5.5
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
Chadwick v Pearl Life Insurance	[1905] UKLawRpKQB 86; [1905] 2 KB 507		United Kingdom	3 May 1905	CommonLII		22
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
FCT v Inkster	(1989) 89 ALR 137		Australia	circa 1989	LexisNexis AU		21
FCT v Inkster	[1989] FCA 423; (1989) 20 ATR 1516	Federal Court of Australia	Australia - Commonwealth	circa 1989	AustLII		26
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
Federal Commission of Taxation v Inkster	(1989) 24 FCR 53; (1989) 89 ALR 137; (1989) 20 ATR 1516	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		31
Groves v United Pacific Transport Pty Ltd and Thompson	[1965] Qd R 62		Australia - Queensland	circa 1965	LexisNexis AU		42
QT87/4743 and Commissioner of Taxation	[1990] AATA 2; (1990) 21 ATR 3157	Administrative Appeals Tribunal	Australia	9 Jan 1990	AustLII		16
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
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
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
67 Aitr 264	67 AITR 264		Australia	circa 1903			14
68-69 Aitr 265	68-69 AITR 265		Australia	circa 1903			14
242 Atr 3160	242 ATR 3160		Australia	circa 1903	Legal Online / Westlaw		6
568 Atd 92	568 ATD 92		Australia	circa 1903			24

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