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Producers and Citizens' Co-operative Assurance Co Ltd v FCT 1

[1971] HCA 32; 124 CLR 143; 45 ALJR 408; 2 ATR 345

High Court of Australia

Australia - Commonwealth

30th July, 1971

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
IT 90 - Life insurance companies: general management expenses	[1972] ATOITR IT90	Australian Taxation Office	Australia - Commonwealth	21 Dec 1972	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1918 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
FCT v Australian Mutual Provident Society	[1953] HCA 17; (1953) 88 CLR 450; [1953] ALR 429; 10 ATD 153	High Court of Australia	Australia - Commonwealth	27 Apr 1953	AustLII		8
Colonial Mutual Life Assurance Society Ltd v FCT	[1933] HCA 29; 49 CLR 171; 2 ATD 308	High Court of Australia	Australia - Commonwealth	17 Jul 1933	AustLII		9
Sun Life Assurance Society v Davidson (Inspector of Taxes)	[1958] AC 184; 37 Tax Cas 330		United Kingdom	circa 1958	LexisNexis / Westlaw		13
Sun Life Assurance Society v Davidson (Inspector of Taxes)	(1956) 1 Ch 524	Court of Chancery	United Kingdom	circa 1956	LexisNexis / Westlaw		2
Capital National v Golder, (Capital & National Trust v Golder	(1949) 31 Tax Cas 265		United Kingdom	circa 1949			5

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