Colonial Mutual Life Assurance Society Ltd v. Federal Commissioner of Taxation (13 October 1953)
89 CLR 428(Judgment by: Taylor J)
Between: Colonial Mutual Life Assurance Society Ltd
And: Federal Commissioner of Taxation
Judges:
Williams ACJ
Webb J
Fullagar J
Kitto J
Taylor J
Subject References:
Taxation and revenue
Income tax
Assessment
Capital or income
Deduction
Outgoings incurred
Transfer of land
Outgoing of capital nature
Legislative References:
Income Tax Assessment Act 1936 No 27 - s 51(1)
Judgment date: 13 October 1953
MELBOURNE
Judgment by:
Taylor J
I also agree with the answer to the question and with the reasons given by Fullagar J.
1 (1949) A.L.R. 438
2 [1920] 1 K.B. 711
3 (1934) 51 C.L.R. 568
4 (1936) 154 L.T. 141
5 (1936) 154 L.T., at p. 147
6 (1949) 78 C.L.R. 47
7 (1950) 81 C.L.R. 313
8 (1952) 85 C.L.R. 423
9 [1914] A.C. 483
10 [1919] 2 K.B. 336
11 [1943] A.C. 607
12 (1905) 92 L.T. 682
13 (1905) 92 L.T., at p. 683
14 [1937] A.C. 685
15 (1937) A.C., at p. 695
16 (1905) 92 L.T. 682
17 [1937] A.C. 685
18 (1938) 61 C.L.R. 337
19 (1938) 61 C.L.R., at p. 359
20 (1934) 51 C.L.R. 568
21 (1934) 51 C.L.R., at p. 571
22 (1934) 51 C.L.R., at pp. 575-576
23 (1934) 51 C.L.R., at p. 580
24 (1934) 51 C.L.R., at p. 575
25 (1934) 51 C.L.R. 568
26 (1934) 51 C.L.R., at p. 574
27 (1946) 1 All E.R. 68
28 (1946) 1 All E.R., at p. 70
29 (1938) 61 C.L.R. 337
30 (1948) N.Z.L.R. 871
31 [1901] 2 K.B. 349
32 (1919) S.C. 147
33 (1924) S.C. 231
34 (1924) S.C., at p. 235
35 (1934) 51 C.L.R. 568
36 (1934) 51 C.L.R., at p. 574
37 (1949) A.L.R. 438
38 (1949) A.L.R. 438
39 (1949) A.L.R. 438
40 (1858) 3 H. & N. 769 [157 E.R. 678]
41 [1903] A.C. 299
42 [1905] 2 K.B. 507
43 [1920] 1 K.B. 711
44 (1934) 51 C.L.R. 568
45 (1936) 1 All E.R. 543
46 [1905] 2 K.B. 507
47 (1951) 84 C.L.R. 298
48 (1934) 18 Tax Cas. 691
49 (1928) S.C. 738
50 (1930) 15 Tax Cas. 390
51 (1934) 51 C.L.R. 568
52 (1952) 85 C.L.R. 423
53 (1938) 61 C.L.R. 337
54 [1937] A.C. 685
55 (1924) S.C. 231
56 (1949) A.L.R. 438
57 (1936) 154 L.T. 141
58 (1937) 2 All E.R. 492
59 (1941) S.C. 1
60 (1938) 4 All E.R. 818
61 (1941) 2 All E.R. 620
62 (1938) 4 All E.R. 818
63 [1919] 2 K.B. 336
64 (1919) 2 K.B., at p. 352
65 [1943] A.C. 607
66 (1919) 2 K.B., at pp. 344, 347
67 [1939] 2 K.B. 420
68 [1936] A.C. 1
69 (1934) 51 C.L.R. 568
70 (1934) 51 C.L.R., at pp. 571-572
71 (1934) 51 C.L.R., at p. 575
72 (1946) 1 All E.R. 68
73 (1946) 1 All E.R., at p. 70
74 (1948) N.Z.L.R. 871
75 (1934) 51 C.L.R. 568
76 [1937] A.C. 685
77 (1945) 14 S.Afr. Tax Cas. 57
78 (1950) N.Z.L.R. 632
79 (1934) 51 C.L.R. 568
80 (1934) 51 C.L.R., at p. 574