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TR 96/2 - Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance   flag 

[1996] ATOTR TR96/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177D
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Australia & New Zealand Savings Bank Ltd v FCT [1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390 Federal Court of Australia Australia - Commonwealth 10 Jun 1993 AustLII flag 54
Farmers Mutual Insurance Ltd v QBE Insurance International Ltd [1993] NZHC 1474; [1993] 3 NZLR 305; (1993) 7 ANZ Insurance Cases 61-185 High Court of New Zealand New Zealand 23 Apr 1993 NZLII flag 12
NM Superannuation Pty Ltd v Young [1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163 Federal Court of Australia Australia - Commonwealth 12 Mar 1993 AustLII flag 40
Oswald v Bailey (1985) 4 ANZ Insurance Cases 60-704 circa 1985 4
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 11
Medical Defence Union Ltd v Department of Trade [1979] 2 All ER 421 United Kingdom circa 1979 LexisNexis flag 7
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth) (1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435 Australia circa 1977 Legal Online / Westlaw flag 39
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
Oswald v Bailey

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