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It 2480 - Income Tax : Variable Annuities   flag 

[1988] ATOITR IT2480
Australian Taxation Office
Australia - Commonwealth
16th June, 1988

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Act 1988 (Cth)

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 340
Inland Revenue Commissioners v Plummer [1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1 United Kingdom circa 1980 LexisNexis / Westlaw flag 37
Atkinson v FCT [1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 15
Re Farm Security Act 1944 of the Province of Saskatchewan [1947] SCR 394 circa 1947 25
Sothern-Smith v Clancy (Inspector of Taxes) (1941) 1 KB 276; (1941) 1 All ER 111; 57 TLR 247; 164 LT 210; 85 Sol Jo 69; 110 LJKB 189; 24 Tax Cas 1 United Kingdom circa 1941 LexisNexis / Westlaw flag 16
Kelsall Parsons & Co v Commissioners of Inland Revenue [1938] ScotCS CSIH_1; (1938) 21 Tax Cas 608; [1938] SLT 239; [1938] SC 238 Scottish Court of Session United Kingdom - Scotland 6 Jan 1938 BAILII flag 19
Egerton-Warburton v Deputy FCT [1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40 High Court of Australia Australia - Commonwealth 17 Sep 1934 AustLII flag 50
LJ Ex 100 Perrin v Dickson [1930] 1 KB 107 United Kingdom circa 1930 LexisNexis / Westlaw flag 11
Deputy Federal Commissioner of Land Tax, Sydney v Hindmarsh [1912] ArgusLawRp 40; (1912) 14 CLR 334; 18 ALR 235 Argus Law Reports Australia - Commonwealth 17 May 1912 AustLII flag 7
Scoble v Secretary of State in Council for India [1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299 United Kingdom 16 Feb 1903 CommonLII flag 30
276 Aljr 13 276 ALJR 13 Australia circa 1938 flag 1
Taxation, Federal Commissioner of v Knight 67 FLR 396; 14 ATR 1 Australia circa 1938 Legal Online / Westlaw flag 1

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