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PR 2019/7 - Income tax: PPS Mutual Professionals Choice - 2019   flag 

[2019] ATOPR PR2019/7
Australian Taxation Office Product Rulings
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s2.5, s5.1
Life Insurance Act 1995 (Cth) s1, s9
Superannuation Industry (Supervision) Act 1993 (Cth) s1, s5, s6, s8, s10, s15, s30, s37, s62, s118, s295, s300
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1997] Act 2021 [1997] Act 2021 United Kingdom circa 2021 flag 21
Commissioner of Taxation v Inkster, H M [1989] FCA 626 Federal Court of Australia Australia - Commonwealth circa 1989 AustLII flag 6
FCT v Inkster [1989] FCA 423; (1989) 20 ATR 1516 Federal Court of Australia Australia - Commonwealth circa 1989 AustLII flag 26
Re Commonwealth of Australia v Robert Glen Staddon [1984] FCA 17; 1 FCR 95 Federal Court of Australia Australia - Commonwealth 15 Feb 1984 AustLII flag 13
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 flag 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 flag 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 flag 65
Tinkler v Commissioner of Taxation [1979] FCA 136 Federal Court of Australia Australia - Commonwealth circa 1979 AustLII flag 12
Groves v United Pacific Transport Pty Ltd and Thompson [1965] Qd R 62 Australia - Queensland circa 1965 LexisNexis AU flag 42

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