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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
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
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
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
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
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
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 Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
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
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

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