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It 2265 - Income Tax : Donations of Policies of Life Insurance   flag 

[1986] ATOITR IT2265
Australian Taxation Office
Australia - Commonwealth
6th March, 1986

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Leary v FCT [1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Oct 1980 AustLII flag 56
FCT v McPhail [1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346 High Court of Australia Australia - Commonwealth 26 Mar 1968 AustLII flag 55

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