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

[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		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		55

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