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
Judges:
Dixon CJMcTiernan 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.
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