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Re Equitable Life and General Insurance Co Ltd v the Commissioner of Taxation of the Commonwealth of Australia   flag 

[1989] FCA 377
Federal Court of Australia
Australia - Commonwealth
20th September, 1989

Legislation Cited

Legislation Name Provision
Insurance Act 1973 (Cth)
Income Tax Assessment Act 1936 (Cth)
Act (Cth) s25, s26, s30
Life Insurance Act 1945 (Cth) s63

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 341
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
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
Modern Permanent Building and Investment Society (In Liquidation) v FCT [1958] HCA 11; (1958) 98 CLR 187; [1958] ALR 425; 11 ATD 438; 32 ALJR 1 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 18
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 77
Ducker v Rees Roturbo Development Syndicate [1928] AC 132 United Kingdom circa 1928 LexisNexis / Westlaw flag 35
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 194
554 Taxation 20 554 Taxation 20 Pakistan circa 1946 flag 1

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