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It 2504 - Income Tax : Deductibility of Interest on Borrowed Funds - Life Assurance Policies   flag 

[1988] ATOITR IT2504
Australian Taxation Office
Australia - Commonwealth
3rd November, 1988

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s5.1
Life Insurance Act 1945 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
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 flag 36
Gould v Curtis [1912] UKLawRpCh 106; [1913] UKLawRpKQB 75; [1913] 3 KB 84; [1912] 2 Ch 581 United Kingdom 23 Apr 1913 CommonLII flag 23
Norman v Golder (Inspector of Taxes) (1945) 1 All ER 352 United Kingdom circa 1945 LexisNexis flag 17
Lomax v Newton [1953] 2 All ER 801; [1953] 1 WLR 1128 United Kingdom circa 1953 LexisNexis flag 2

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