Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation

100 CLR 537
1959 - 0427A - HCA

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Between: Mutual Life and Citizens' Assurance Co Ltd
And: Commissioner of Taxation

Court:

Judges: Dixon CJ
McTiernan J
Fullagar J
Taylor J
Menzies J

Subject References:
Taxation and revenue
Assessable income
Exempt income
Income from sources outside Australia

Legislative References:
Income Tax Assessment Act 1936 (Cth) - s 23

Hearing date: 4 December 1958; 5 December 1958; 8 December 1958; 19 December 1958
Judgment date: 27 April 1959

SYDNEY

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ORDER

Question in the case stated answered: Yes, wholly.

Order that the costs of the case stated be reserved for the judge disposing of the appeal.