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National Mutual Life Association of Australia Ltd v Commissioner of State Taxation   flag  1

[2010] SASC 261; [2010] ATC 20-213
Supreme Court of South Australia
Australia - South Australia
25th August, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
National Mutual Life Association v Commissioner of State Taxation [2011] SASCFC 106 Supreme Court of South Australia - Full Court Australia - South Australia 30 Sep 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Insurance Act 1973 (Cth)
Insurance Contracts Act 1984 (Cth)
Income Tax Assessment Act 1936 (Cth)
Life Insurance Act 1995 (Cth) s3, s9, s11
Insurance Act 1932 (Cth)
Life Insurance Act 1945 (Cth)
Taxation Administration Act 1996 (NSW) s30, s31, s82, s92, s97
Motor Vehicles Act 1959 (SA)
The Act (SA) s82
Stamp Duties Act 1923 (SA) s4, s32, s33, s34, s35, s36
Taxation Administration Act 1996 (SA)
The Stamp Duties Act 1923 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
JWW Nominees Pty Ltd v Treasurer [2004] SASC 163; (2004) 88 SASR 480 Supreme Court of South Australia Australia - South Australia 8 Jun 2004 AustLII flag 2
AMP Life Ltd v Commissioner of State Revenue (2003) 10 VR 489 Australia - Victoria circa 2003 LexisNexis AU flag 2
Dormer v FCT [2002] FCA 537 Federal Court of Australia Australia - Commonwealth 30 Apr 2002 AustLII flag 3
Oceanic Life Ltd v Chief Commissioner of Stamp Duties [1999] NSWCA 416; 154 FLR 129; (1999) 168 ALR 211; 11 ANZ Insurance Cases 90-106; 43 ATR 158 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Nov 1999 AustLII flag 54
National Mutual Life Association of Australasia Ltd v Commissioner of State Taxation (WA) 33 ATR 24; (1996) 96 ATC 4,615 Australia circa 1996 Legal Online / Westlaw flag 4
NM Superannuation Pty Ltd v Young [1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163 Federal Court of Australia Australia - Commonwealth 12 Mar 1993 AustLII flag 40
National Mutual Life Association of Australasia Ltd v FCT [1959] HCA 6; (1959) 102 CLR 29; [1959] ALR 523; 11 ATD 523; 33 ALJR 16; (1959) 7 AITR 368 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 36
Re Packer (1958) 18 ABC 97 Australia circa 1958 flag 6
Commissioner of Stamp Duties (Qld) v Hopkins [1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 76
Kerr, In re [1943] SAStRp 14; [1943] SASR 8 Australia - South Australia 17 May 1943 AustLII flag 10
Re Farley; Holden v Johnson [1933] ArgusLawRp 50; [1933] VicLawRp 31; [1933] VLR 271; (1933) 39 ALR 396 Argus Law Reports Australia 16 Jun 1933 AustLII flag 9
Prudential Insurance Co v Inland Revenue Commissioners [1904] UKLawRpKQB 138; [1904] 2 KB 658 United Kingdom 5 Jul 1904 CommonLII flag 65
Donaldson, In the Matter of [1889] SALawRp 23; (1889) 23 SALR 141 Australia - South Australia 5 Nov 1889 AustLII flag 9
Limmer Asphalte Paving Co, Ltd v Commissioners of Inland Revenue [1872] UKLawRpExch 23; LR 7 Exch 211; 41 LJEx 106 Court of Exchequer United Kingdom 15 Apr 1872 CommonLII flag 35
In the Matter of Elizabeth, the Wife of-Legge [1854] EngR 920; 15 CB 365; 139 ER 465; 24 LJCP 2 Court of Common Pleas United Kingdom circa 1854 CommonLII flag 34
Paterson v Powell (1832) 9 Bing 329 Court of Common Pleas United Kingdom circa 1832 flag 4

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