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Re Employers' Mutual Indemnity Association Ltd v Commissioner of Taxation   flag 

[1991] FCA 460
Federal Court of Australia
Australia - Commonwealth
2nd October, 1991

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Insurance Act 1973 (Cth) s29
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)
Companies Act 1899 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
RAC Insurance Pty Ltd v Commissioner of Taxation (Cth) (1990) 95 ALR 515; (1990) 21 ATR 709 Australia circa 1990 LexisNexis AU flag 4
CMI Services Pty Ltd v Commissioner of Taxation (Cth) (1990) 94 ALR 153; 21 ATR 445 Australia circa 1990 LexisNexis AU flag 5
Taxation, Commissioner of (Cth) v Equitable Life & General Insurance Co Ltd (1990) 93 ALR 609; 21 ATR 364 Australia circa 1990 LexisNexis AU flag 6
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Commissioner of Taxation v Marshall and Brougham Pty Ltd (1987) 17 FCR 541; (1987) 73 ALR 261; 18 ATR 859 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 18
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
In Re Capital Annuities Ltd [1979] 1 WLR 170 United Kingdom circa 1979 LexisNexis / Westlaw flag 8
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
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
Insurance Commissioner v Associated Dominions Assurance Society Pty Ltd [1953] HCA 94; (1953) 89 CLR 78 High Court of Australia Australia - Commonwealth 16 Dec 1953 AustLII flag 41
Guinea Airways Ltd v Commissioner of Taxation (Cth) [1950] HCA 60; (1950) 83 CLR 584; [1950] ALR 16; 9 ATD 109 High Court of Australia Australia - Commonwealth 13 Nov 1950 AustLII flag 9
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 Taxation v The Commercial Banking Co of Sydney [1927] NSWStRp 22; (1927) 27 SR (NSW) 231; 44 WN (NSW) 65 Supreme Court of New South Wales Australia - New South Wales 2 May 1927 AustLII flag 17
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 195

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