Ostime (Inspector of Taxes) v Australian Mutual Provident Society

[1960] A.C. 459

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(Decision by: Lord Somervell of Harrow, Lord Birkett)

Between: Ostime (Inspector of Taxes) - Appellant
And: Australian Mutual Provident Society - Respondent

Court:

Judges: Lord Radcliffe
Lord Tucker

Lord Somervell of HarrowLord Denning

Lord Birkett

Subject References:
REVENUE
INCOME TAX
DOUBLE TAXATION RELIEF
Life assurance
Mutual life assurance association in Australia
Branch office in United Kingdom
Assessments to income tax on life fund interest
Competence of assessments
'Industrial or commercial profits'
Whether taxable surpluses properly so described

Legislative References:
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40) - Sch. I, Sch. D, Rules applicable to Case III, r. 3
Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10) - s. 430
Double Taxation Relief (Taxes on Income) (Australia) Order, 1947 (S.R. & O., 1947, No. 806) - Sch., art. II (1) (i), (3); art. III (2), (3)

Hearing date: 4, 8-9 June 1959
Judgment date: 16 July 1959

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Decision by:
Lord Somervell of Harrow
Lord Birkett

(Lord Radcliffe:) My Lords, my noble and learned friends, Lord Somervell of Harrow and Lord Birkett, who are not able to be present today, have asked me to say that they agree with the opinion that I have just delivered.