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Re RAC Insurance Pty Ltd v Commissioner of Taxation   flag 

[1989] FCA 306
Federal Court of Australia
Australia - Commonwealth
9th August, 1989

Legislation Cited

Legislation Name Provision
Insurance Act 1973 (Cth)
Income Tax Assessment Act (Cth) s25A
Income Tax Assessment Amendment Act 1982 (Cth)
Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 (Cth)
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 (Cth)
Associations Incorporation Act 1895 (WA)
Companies Act 1943 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 344
Handevel Pty Ltd v Comptroller of Stamps (Vic) [1985] HCA 73; (1985) 157 CLR 177; 62 ALR 204; 60 ALJR 40; 16 ATR 1044; 10 ACLR 207 High Court of Australia Australia - Commonwealth 26 Nov 1985 AustLII flag 54
Chamber of Manufacturers Insurance Ltd v FCT (1984) 2 FCR 455; 15 ATR 599 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 23
Chamber of Manufacturers Insurance Ltd v FCT (1983-4) 15 ATR 509 Australia circa 1983 Legal Online / Westlaw flag 1
FCT v Whitfords Beach (1982) 150 CLR 353 Australia - Commonwealth circa 1982 Legal Online / Westlaw flag 1
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 131
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
General Reinsurance Co Ltd v Tomlinson (1970) 1 WLR 566 United Kingdom circa 1970 LexisNexis / Westlaw flag 2
National Bank of Australasia Ltd v FCT [1969] HCA 11; (1969) 118 CLR 529; 43 ALJR 200; 1 ATR 53; 15 ATD 220 High Court of Australia Australia - Commonwealth 28 Mar 1969 AustLII flag 21
Australasian Catholic Assurance Co Ltd v FCT [1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94 High Court of Australia Australia - Commonwealth 28 May 1959 AustLII flag 33
Producers' and Citizens' Co-operative Assurance Co Ltd v FCT [1956] HCA 36; 95 CLR 26; 11 ATD 86 High Court of Australia Australia - Commonwealth 20 Jul 1956 AustLII flag 11
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 76
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 37
Commissioner of Inland Revenue v The Scottish Automobile and General Insurance Co Ltd (1931) 16 SC 381 United Kingdom - Scotland circa 1931 flag 1
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 195

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