The National Mutual Life Association of Australasia Ltd v FC of T
102 CLR 29Between: THE NATIONAL MUTUAL LIFE ASSOCIATION OF AUSTRALASIA LTD
And: FEDERAL COMMISSIONER OF TAXATION
Judges:
Dixon CJ
McTiernan J
Kitto J
Taylor J
Windeyer J
Subject References:
Taxation and revenue
Assessable income
Deduction
Life assurance policies
Meaning of 'policies'
Meaning of 'life assurance'
Legislative References:
Income Tax Assessment Act 1936 (No 27) - s 111
Judgment date: 27 February 1959
MELBOURNE
ORDER
Questions answered as follows: (a) No; (b) Does not arise. Costs of the case stated to be dealt with by the judge disposing of the appeal.
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