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Re Unitraders Investments Pty Ltd and Gre Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia   flag 

[1991] FCA 219
Federal Court of Australia
Australia - Commonwealth
29th May, 1991

Legislation Cited

Legislation Name Provision
Insurance Act 1973 (Cth) s29
Income Tax Assessment Act 1936 (Cth) s18

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
32 For 1984 32 For 1984 Court of Exchequer United Kingdom circa 1984 flag 1
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 129
National Bank of Australasia Ltd v FCT [1969] HCA 11; (1969) 118 CLR 529; 43 ALJR 200; 1 ATR 53; 15 ATD 220 High Court of Australia Australia - Commonwealth 28 Mar 1969 AustLII flag 20
Bresatz v Przibilla [1962] HCA 54; (1962) 108 CLR 541; [1963] ALR 218; (1962) 36 ALJR 212 High Court of Australia Australia - Commonwealth 24 Oct 1962 AustLII flag 215
Modern Permanent Building and Investment Society (In Liquidation) v FCT [1958] HCA 11; (1958) 98 CLR 187; [1958] ALR 425; 11 ATD 438; 32 ALJR 1 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 18
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 76
Commissioner of Inland Revenue v Nelson (1939) 22 Tax Cas 716 United Kingdom circa 1939 flag 1
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
New South Wales Land & Agency Co Ltd v Commissioner of Taxation [1926] NSWStRp 64; (1926) 26 SR (NSW) 560; 43 WN (NSW) 168 Supreme Court of New South Wales Australia - New South Wales 27 Aug 1926 AustLII flag 3
De Grey River Pastoral Co Ltd v Deputy FCT (WA) [1923] HCA 42; 35 CLR 181 High Court of Australia Australia - Commonwealth 21 Sep 1923 AustLII flag 6
J & R O ’ Kane & Co v Commissioners of Inland Revenue (1922) 126 LT 707 United Kingdom circa 1922 flag 4
Commissioner of Taxation (WA) v Newman [1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341 High Court of Australia Australia - Commonwealth 9 Sep 1921 AustLII flag 26
Commissioner of Taxes (Vic) v Melbourne Trust Ltd [1914] UKPCHCA 5; (1914) 18 CLR 413 Privy Council Australia 24 Jul 1914 AustLII flag 14
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 192
843 MIM 23 843 MIM 23 United Kingdom circa 1922 flag 1
700 Arc 102 700 ARC 102 United States circa 1922 flag 1

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