National Mutual Life Association v Commissioner of State Taxation

[2011] SASCFC 106

Supreme Court of South Australia - Full Court

Australia - South Australia

30th September, 2011

Legislation Cited

Legislation Name	Provision
Constitution
Income Tax Assessment Act 1936 (Cth)
Life Insurance Act 1995 (Cth)	s3, s9
National Health Act 1953 (Cth)
Bankruptcy Act 1924 (Cth)
Life Insurance Act 1945 (Cth)	s92, s96, s97
Motor Vehicles Act, 1959 (SA)
Stamp Duties Act 1923 (SA)	s2, s4, s32, s33, s34, s35, s36, s37
Taxation Administration Act 1996 (SA)	s98
The Stamp Duties Act 1923 (Tas)
Acts Interpretation Act 1915 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of State Taxation v Cyril Henschke Pty Ltd	[2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626	High Court of Australia	Australia - Commonwealth	1 Dec 2010	AustLII	43
National Mutual Life Association of Australia Ltd v Commissioner of State Taxation	[2010] SASC 261; [2010] ATC 20-213	Supreme Court of South Australia	Australia - South Australia	25 Aug 2010	AustLII	1
Wallaby Grip Ltd v QBE Insurance (Australia) Ltd; Stewart v QBE Insurance (Australia) Ltd	[2010] HCA 9; (2010) 240 CLR 444; (2010) 264 ALR 425; (2010) 84 ALJR 257; 16 ANZ Insurance Cases 61-839	High Court of Australia	Australia - Commonwealth	circa 2010	AustLII	62
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue	[2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134	High Court of Australia	Australia - Commonwealth	30 Sep 2009	AustLII	2388
Manly Council v Malouf	[2004] NSWCA 299; (2004) 61 NSWLR 394; (2004) 135 LGERA 24; (2004) 12 BPR 22,519	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	2 Sep 2004	AustLII	62
AMP Life Ltd v Commissioner of State Revenue	(2003) 10 VR 489		Australia - Victoria	circa 2003	LexisNexis AU	2
Commissioner of State Revenue v Pioneer Concrete (Vic) Pty Ltd	[2002] HCA 43; (2002) 209 CLR 651; (2002) 192 ALR 56; (2002) 76 ALJR 1534; (2002) 23 Leg Rep 8; (2002) 54 IPR 449; [2002] AIPC 91-800; (2002) 51 ATR 108	High Court of Australia	Australia - Commonwealth	4 Oct 2002	AustLII	87
Oceanic Life Ltd v Chief Commissioner of Stamp Duties	[1999] NSWCA 416; 154 FLR 129; (1999) 168 ALR 211; 11 ANZ Insurance Cases 90-106; 43 ATR 158	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Nov 1999	AustLII	55
National Mutual Life Association of Australasia Ltd v Commissioner of State Taxation (WA)	33 ATR 24; (1996) 96 ATC 4,615		Australia	circa 1996	Legal Online / Westlaw	4
Corporate Affairs Commission (NSW) v Yuill	[1991] HCA 28; (1991) 172 CLR 319; 100 ALR 609; (1991) 65 ALJR 500; (1991) 4 ACSR 624; 9 ACLC 843	High Court of Australia	Australia - Commonwealth	27 Jun 1991	AustLII	255
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	460
Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd	[1989] HCA 19; (1989) 167 CLR 1; 84 ALR 590; 20 ATR 368; 63 ALJR 329	High Court of Australia	Australia - Commonwealth	16 Mar 1989	AustLII	39
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII	182
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII	2091
FCT v ICI Australia Ltd	[1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII	92
Lake Macquarie Shire Council v Aberdare County Council	[1970] HCA 32; (1970) 123 CLR 327; [1971] ALR 362; (1970) 44 ALJR 373; (1970) 20 LGRA 184	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII	62
Carter, Re	[1963] Qd R 45; [1963] ALR 176; (1962) 19 ABC 144		Australia - Queensland	circa 1963	LexisNexis AU	9
National Mutual Life Association of Australasia Ltd v FCT	[1959] HCA 6; (1959) 102 CLR 29; [1959] ALR 523; 11 ATD 523; 33 ALJR 16; (1959) 7 AITR 368	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII	36
Commissioner of Stamp Duties (Qld) v Hopkins	[1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341	High Court of Australia	Australia - Commonwealth	3 Aug 1945	AustLII	77
Limmer Asphalte Paving Co, Ltd v Commissioners of Inland Revenue	[1872] UKLawRpExch 23; LR 7 Exch 211; 41 LJEx 106	Court of Exchequer	United Kingdom	15 Apr 1872	CommonLII	35
Independent Order of Odd Fellows v Commissioner of Stamps (SA)	38 SASR 282; 16 ATR 448	Supreme Court of South Australia	Australia - South Australia	circa 1959	Legal Online / Westlaw	1
Mercantile Mutual Insurance (Workers Compensation) Ltd v Commissioner of Stamps (SA)	20 ATR 328		Australia	circa 1959	Legal Online / Westlaw	1

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