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It 2626 - Income Tax : Commission Income of Insurance Agents and Brokers   flag 

[1990] ATOITR IT2626
Australian Taxation Office
Australia - Commonwealth
27th December, 1990

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Insurance (Agents and Brokers) Act 1984 (Cth) s9, s14, s26, s27, s32, s37

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 139
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
Commissioner of Taxation (Cth) v Australian Gas Light Co [1983] FCA 341; (1983) 52 ALR 691; 74 FLR 13; (1983) 15 ATR 105 Federal Court of Australia Australia - Commonwealth 16 Dec 1983 AustLII flag 43
(1971) 2 Atr 497 (1971) 2 ATR 497 Australia circa 1971 Legal Online / Westlaw flag 30
FCT v Thorogood [1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400 Argus Law Reports Australia - Commonwealth 16 Sep 1927 AustLII flag 29
Country Magazine Pty Ltd v FCT [1968] HCA 27; (1968) 117 CLR 162; (1968) 10 AITR 573; 15 ATD 86; 42 ALJR 42 High Court of Australia Australia - Commonwealth 20 May 1968 AustLII flag 19

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