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

102 CLR 29

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(Judgment by: McTIERNAN J)

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

Court:

Judges: Dixon CJ

McTiernan JKitto 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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Judgment by:
McTIERNAN J

I agree that the questions in this case should be answered in the manner stated in the order of the Court.