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Re Commissioner of Taxation of the Commonwealth of Australia v Employers' Mutual Indemnity Association Ltd   flag 

[1990] FCA 328
Federal Court of Australia
Australia - Commonwealth
31st August, 1990

Legislation Cited

Legislation Name Provision
Insurance Act 1973 (Cth)
Income Tax Assessment Act 1936 (Cth) s25A, s25
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Chamber of Manufacturers Insurance Ltd v FCT (1984) 2 FCR 455; 15 ATR 599 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 23
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 flag 129
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
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 flag 20
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 flag 32
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 flag 10
Crompton v Reynolds [1952] 1 All ER 888; 33 Tax Cas 288 United Kingdom circa 1952 LexisNexis flag 7
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 76
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 36
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Commissioner of Taxation v The Commercial Banking Co of Sydney [1927] NSWStRp 22; (1927) 27 SR (NSW) 231; 44 WN (NSW) 65 Supreme Court of New South Wales Australia - New South Wales 2 May 1927 AustLII flag 17
Union Bank of Australia Ltd v Commissioner of Taxes SC Wellington [1920] NZGazLawRp 108; [1920] NZLR 649; (1920) 22 GLR 437 New Zealand Gazette Law Reports New Zealand 23 Jul 1920 NZLII flag 3
Liverpool and London and Globe Insurance Co v Bennett [1913] UKLawRpAC 39; [1913] AC 610 United Kingdom 31 Jul 1913 CommonLII flag 13
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 192
Northern Assurance Co v Russell (1889) 2 Tax Cas 571 United Kingdom circa 1889 flag 10

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