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

100 CLR 537
1959 - 0427A - HCA

---

(Judgment by: Dixon CJ)

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

Court:

Judges:
Dixon CJMcTiernan 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

---

Judgment by:
Dixon CJ

I have had the advantage of reading the judgment prepared by Fullagar J. and I agree in it.