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Colonial Mutual Life Assurance Society Ltd v FCT     76

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
QT95/155-157 and Commissioner of Taxation	[1996] AATA 297; 33 ATR 1196	Administrative Appeals Tribunal	Australia	23 Aug 1996	AustLII
TT91/5 and Commissioner of Taxation	[1991] AATA 820; 22 ATR 3559	Administrative Appeals Tribunal	Australia	9 Dec 1991	AustLII		1
NT86/11795-96 and NT87/1718-19 and Commissioner of Taxation	[1988] AATA 368; 20 ATR 3152	Administrative Appeals Tribunal	Australia	23 Dec 1988	AustLII
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Commissioner of Taxation v Messenger Press Pty Ltd	[2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381	Federal Court of Australia	Australia - Commonwealth	25 Jul 2013	AustLII		2
MLC Ltd v Commissioner of Taxation	[2002] FCA 1491; (2002) 126 FCR 37; 196 ALR 502; (2002) 51 ATR 283	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII		19
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996	[1998] HCATrans 11	High Court of Australia	Australia - Commonwealth	4 Feb 1998	AustLII
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
TR 96/4 - Income tax: valuing shares acquired as revenue assets	[1996] ATOTR TR96/4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/4 - Income tax: valuing shares acquired as revenue assets	[1996] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd	[1993] FCA 436	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest	[1993] ATOTR 28	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest	[1993] ATOTR TR93/28	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day	[1992] FCA 477	Federal Court of Australia	Australia - Commonwealth	23 Sep 1992	AustLII
Re Agc (Investments) Ltd v Commissioner of Taxation	[1992] FCA 223; (1992) 23 ATR 287	Federal Court of Australia	Australia - Commonwealth	22 May 1992	AustLII		9
Re Gre Insurance Ltd and Unitraders Investments Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1992] FCA 45	Federal Court of Australia	Australia - Commonwealth	14 Feb 1992	AustLII		1
Re Employers' Mutual Indemnity Association Ltd v Commissioner of Taxation	[1991] FCA 460	Federal Court of Australia	Australia - Commonwealth	2 Oct 1991	AustLII
Re Commissioner of Taxation v Radnor Pty Ltd	[1991] FCA 390	Federal Court of Australia	Australia - Commonwealth	22 Aug 1991	AustLII
Re Unitraders Investments Pty Ltd and Gre Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 219	Federal Court of Australia	Australia - Commonwealth	29 May 1991	AustLII
D F Lyons Pty Ltd v Commonwealth Bank of Australia	[1991] FCA 86	Federal Court of Australia	Australia - Commonwealth	20 Mar 1991	AustLII		1
Re Agc (Investments) Ltd v Commissioner of Taxation	[1991] FCA 44	Federal Court of Australia	Australia - Commonwealth	22 Feb 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Employers' Mutual Indemnity Association Ltd	[1990] FCA 328	Federal Court of Australia	Australia - Commonwealth	31 Aug 1990	AustLII
It 2610 - Income Tax : Foreign Tax Credit System - Taxation of Australian Resident Members of Lloyd's of London	[1990] ATOITR IT2610	Australian Taxation Office	Australia - Commonwealth	30 Aug 1990	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1990] FCA 298	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
Re Commissioner of Taxation v Australian Music Traders Association	[1990] FCA 192	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII
Re CMI Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 188	Federal Court of Australia	Australia - Commonwealth	14 Jun 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
Re Equitable Life and General Insurance Co Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 377	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII
Re Cmi Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 346	Federal Court of Australia	Australia - Commonwealth	31 Aug 1989	AustLII		1
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1989] FCA 306	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
It 2518 - Income Tax : Foreign Tax Credit System - Interest Derived From a Transaction Directly Related To the Active Conduct of a Trade Or Business	[1989] ATOITR IT2518	Australian Taxation Office	Australia - Commonwealth	16 Feb 1989	AustLII
It 2512 - Income Tax: Financing Unit Trusts	[1988] ATOITR IT2512	Australian Taxation Office	Australia - Commonwealth	20 Dec 1988	AustLII
It 2483 - Income Tax : Takeovers and Co Reconstructions - Exchange of Shares by Life Assurance Companies and Other Financial Institutions for Shares Or Shares and Cash - Whether Realization of Profit - Whether Profit Is Assessable	[1988] ATOITR IT2483	Australian Taxation Office	Australia - Commonwealth	14 Jul 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Bowden Investments Pty Ltd Re Highfield Farms Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 228	Federal Court of Australia	Australia - Commonwealth	15 Jul 1987	AustLII
It 2276 - Income Tax : Assessability of Profits on Sales of Investments of General Insurance Companies	[1986] ATOITR IT2276	Australian Taxation Office	Australia - Commonwealth	29 Mar 1986	AustLII
Re Chamber of Manufacturers Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia v	[1984] FCA 124	Federal Court of Australia	Australia - Commonwealth	10 May 1984	AustLII
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		59
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		130
Sydney Water Board Employees' Credit Union v FCT	[1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574	High Court of Australia	Australia - Commonwealth	17 Oct 1973	AustLII		16
FCT v Williams	[1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611	High Court of Australia	Australia - Commonwealth	1 Nov 1972	AustLII		46
Williams v FCT	[1972] HCA 48; (1972) 128 CLR 645; 46 ALJR 581; 3 ATR 236	High Court of Australia	Australia - Commonwealth	11 Oct 1972	AustLII		17
Social Credit Savings and Loans Society Ltd v FCT	[1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675	High Court of Australia	Australia - Commonwealth	26 Nov 1971	AustLII		22
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		20
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
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		32
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
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
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		10
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII		131
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		57
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		54
has changed	[1946] HCA 62	High Court of Australia	Australia - Commonwealth	circa 1946	AustLII
Unisys Corporation v FCT	[2002] NSWSC 1115; 51 ATR 386	Supreme Court of New South Wales	Australia - New South Wales	4 Dec 2002	AustLII		8
Nicholson v Victorian WorkCover Authority	[2016] VSCA 146	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	24 Jun 2016	AustLII		8
Royal Automobile Club of Victoria v FCT	[1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567		Australia - Victoria	29 Mar 1974	AustLII		10
Commissioner of Inland Revenue v Sincere Insurance	[1973] HKCFI 116	Hong Kong Court of First Instance	Hong Kong	27 Nov 1973	HKLII
[1973] HKCFI 107 (27 November 1973)	[1973] HKCFI 107	Hong Kong Court of First Instance	Hong Kong	27 Nov 1973	HKLII
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92	[1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171	High Court of New Zealand	New Zealand	8 Jun 1993	NZLII
State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88	[1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035	High Court of New Zealand	New Zealand	2 Mar 1990	NZLII		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Prospectuses and Natural Resources"	[1986] AUMPLawAsnYbk 7	Scott, D N	Australia	circa 1986	AustLII
"Takeovers and Acquisitions of Companies with Energy Resources"	[1983] AUMPLawAYbk 30	Renard, IA	Australia	circa 1983	AustLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"	(1998) 6 Waikato Law Review 57	Wilkinson, Brett; Tooley, Stuart	New Zealand	circa 1998	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Commissioner of Income-Tax, Bombay Presidency and Aden v Sarangpur Cotton Manufacturing Co Ltd of Ahmedabad	(1937) 65 Ind Apps 1		India	circa 1937			1
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"	(1998) 6 Waikato Law Review 57	Wilkinson, Brett; Tooley, Stuart	New Zealand	circa 1998	NZLII
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92	[1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171	High Court of New Zealand	New Zealand	8 Jun 1993	NZLII
State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88	[1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035	High Court of New Zealand	New Zealand	2 Mar 1990	NZLII		2
Inland Revenue Commissioners v Ayrshire Employers Mutual Insurance Association Ltd	(1946) 175 LT 22		United Kingdom	circa 1946			1
Cunard's Trustees v IRC	(1945) 174 LT 133		United Kingdom	circa 1945			6
Inland Revenue Commissioners v Desoutter Bros Ltd	(1945) 174 LT 162		United Kingdom	circa 1945			4
Lomax v Peter Dixon and Son	[1943] KB 671		United Kingdom	circa 1943	LexisNexis / Westlaw		20
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore	[1940] AC 1055; 8 ITR 635		United Kingdom	circa 1940	LexisNexis / Westlaw		37
Westminster Bank Ltd v Osler	[1933] AC 139		United Kingdom	circa 1933	LexisNexis / Westlaw		7
Commissioner of Taxes v British Australian Wool Realization Association	[1931] AC 224; 100 LJPC 28; 47 TLR 57		United Kingdom	circa 1931	LexisNexis / Westlaw		28
Commissioners of Inland Revenue v Scottish Automobile & General Insurance Co Ltd	(1931) 16 Tax Cas 382		United Kingdom	circa 1931			1
(1931) 16 Tax Cas 430	(1931) 16 Tax Cas 430		United Kingdom	circa 1931			25
Ducker v Rees Roturbo Development Syndicate	[1928] AC 132		United Kingdom	circa 1928	LexisNexis / Westlaw		35
Royal Insurance Co Ltd v Stephen	(1928) 14 Tax Cas 22; (1928) 44 TLR 630		United Kingdom	circa 1928	LexisNexis		7
Devon Mutual Steamship Insurance Association v Ogg	(1927) 13 Tax Cas 184		United Kingdom	circa 1927			1
Jones v South-West Lancashire Coal Owners Association Ltd	[1927] AC 827; (1927) 11 Tax Cas 790		United Kingdom	circa 1927	LexisNexis / Westlaw		27
Liverpool Corn Trade Association v Monks	[1926] UKHL TC_12_841; [1926] 2 KB 110; [1926] AC 281; (1926) 12 Tax Cas 841	House of Lords	United Kingdom	21 Jan 1926	BAILII		20
Wi/cock v Pinto and Co	[1925] 1 KB 30		United Kingdom	circa 1925	LexisNexis / Westlaw		4
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd	[1924] LR 1 KB 390; 12 Tax Cas 657		United Kingdom	circa 1924	LexisNexis / Westlaw		30
J & R O'Kane & Co v IR Commissioners	(1922) 12 Tax Cas 303		United Kingdom	circa 1922			33
Brown v National Provident Institution	[1921] 2 AC 222; 8 Tax Cas 57		United Kingdom	circa 1921	LexisNexis / Westlaw		19
Liverpool and London and Globe Insurance Co v Bennett	[1913] UKLawRpAC 39; [1913] AC 610		United Kingdom	31 Jul 1913	CommonLII		14
Liverpool and London and Globe Insurance Co v Bennett	[1911] UKLawRpKQB 68; (1911) 2 KB 577		United Kingdom	3 Apr 1911	CommonLII		6
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193
[1902] AC 287	[1902] AC 287		United Kingdom	circa 1902	LexisNexis / Westlaw		23
Clerical, Medical, and General Life Assurance Society v Carter	[1889] UKLawRpKQB 39; 22 QBD 444	Queen's Bench	United Kingdom	23 Feb 1889	CommonLII		11
Northern Assurance Co v Russell	(1889) 2 Tax Cas 571		United Kingdom	circa 1889			10
(1889) 14 AC 381	(1889) 14 AC 381		United Kingdom	circa 1889	LexisNexis / Westlaw		30
Clerical, Medical, and General Life Assurance Society v Carter	[1888] UKLawRpKQB 147; (1888) 21 QBD 339	Queen's Bench	United Kingdom	20 Jul 1888	CommonLII		3
Last v London Assurance Corporation	(1885) 10 AC 438; (1885) 2 Tax Cas 100		United Kingdom	circa 1885	LexisNexis / Westlaw		11
Mersey Docks and Harbour Board v Lucas	(1883) 8 AC 891; 2 Tax Cas 25		United Kingdom	circa 1883	LexisNexis / Westlaw		21
Liverpool & London & Globe Insurance Co , Ltd v Bennet	6 Tax Cas 327		United Kingdom	circa 1990			8
Commissioner of Inland Revenue v The Scottish Automobile & General Insurance Co , Ltd	16 Tax Cas 381		United Kingdom	circa 1990			11
Scottish Union & National Insurance Co v Smiles; Northern Assurance Co v Russell	2 Tax Cas 551		United Kingdom	circa 1990			13