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

102 CLR 29

(Judgment by: DIXON CJ)

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

Court:
High Court of Australia

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


Judgment by:
DIXON CJ

I have had the advantage of reading the judgment prepared by Windeyer J. and I agree in it.