Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation
100 CLR 5371959 - 0427A - HCA
(Judgment by: McTiernan J)
Between: Mutual Life and Citizens' Assurance Co Ltd
And: Commissioner of Taxation
Judges:
Dixon CJ
McTiernan JFullagar 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
Judgment date: 27 April 1959
SYDNEY
Judgment by:
McTiernan J
I am of opinion that the decision of this case is governed by the decision in Inland Revenue Commissioners v Australian Mutual Provident Society. [F1] In my opinion, therefore, the question asked by the stated case should be answered "Yes".