Federal Commissioner of Taxation v Australian Mutual Provident Society

88 CLR 450
1953 - 0427A - HCA

Between: Federal Commissioner of Taxation
And: Australian Mutual Provident Society

Court:
High Court of Australia

Judges: Dixon CJ
Williams J
Fullagar J
Kitto J

Subject References:
Taxation and revenue
Income tax
Assessment
Assessable income
Deductions
Mutual life assurance company

Legislative References:
Income Tax Assessment Act 1936 No 27 - s 6; s 50; s 51; s 113; s 115; s 160AB
Commonwealth Debt Conversion Act 1931 No 18 - s 20

Hearing date: SYDNEY 13 November 1952; 14 November 1952
Judgment date: 27 April 1953

MELBOURNE

ORDER

Questions submitted to the Full Court by order of Williams J. made on 11th November 1952 answered as follows:

1.(a)
Yes.
(b)(i)
No.
(ii)
No.
2.(a)
Yes.
(b)(i)
No.
(ii)
No.

Case remitted to Williams J.

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