Employers Mutual Indemnity Association Ltd v. Federal Commissioner of Taxation

68 CLR 165

Employers' Mutual Indemnity Association Ltd
v. Federal Commissioner of Taxation

Court:
High Court of Australia

Judges: Latham CJ
Rich J
Starke J
McTiernan J
Williams J

Subject References:
Taxation and revenue
War-time company tax
Mutual indemnity association
Co-operative insurance company

Legislative References:
War-time (Company) Tax Assessment Act 1940 No 90 - s 14(b); s 14(d)
Income Tax Assessment Act 1936 No 27 - s 117

Hearing date: 10 November 1943; 11 November 1943
Judgment date: 1 December 1943

SYDNEY

ORDER

Appeal dismissed.

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