The National Mutual Life Association of Australasia Ltd v. FC of T

102 CLR 29

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Between: THE NATIONAL MUTUAL LIFE ASSOCIATION OF AUSTRALASIA LTD
And: FEDERAL COMMISSIONER OF TAXATION

Court:

Judges: Dixon CJ
McTiernan J
Kitto J
Taylor J
Windeyer J

Subject References:
Taxation and revenue
Assessable income
Deduction
Life assurance policies
Meaning of 'policies'
Meaning of 'life assurance'

Legislative References:
Income Tax Assessment Act 1936 (No 27) - s 111

Judgment date: 27 February 1959

MELBOURNE

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ORDER

Questions answered as follows: (a) No; (b) Does not arise. Costs of the case stated to be dealt with by the judge disposing of the appeal.