Colonial Mutual Life Assurance Society Ltd v. Federal Commissioner of Taxation (17 July 1933)

49 CLR 171
1933 - 0717A - HCA

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Between: Colonial Mutual Life Assurance Society Ltd
And: Federal Commissioner of Taxation

Court:

Judge: Starke J

Subject References:
Taxation and revenue
Income tax
Deduction
Life insurance society
Expenditure in gaining premiums

Legislative References:
Income Tax Assessment Act 1922 (Cth) No 37 - s 20(5)

Hearing date: 26 June 1933; 17 July 1933
Judgment date: 17 July 1933

MELBOURNE

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ORDER

Appeals dismissed.