Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

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Challenger Life Co Ltd CarePlus Annuity and Insurance

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.5, s2.30
Life Insurance Act 1995 (Cth)	s1, s5
Taxation Administration Act 1953 (Cth)	s25, s104, s108, s118

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			21
Re Commonwealth of Australia v Robert Glen Staddon	[1984] FCA 17; 1 FCR 95	Federal Court of Australia	Australia - Commonwealth	15 Feb 1984	AustLII		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		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 Commissioner of Taxation	[1979] FCA 136	Federal Court of Australia	Australia - Commonwealth	circa 1979	AustLII		12
10 Atr 41	10 ATR 41		Australia	circa 1984	Legal Online / Westlaw		2

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