Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 1946-1125 HCA A,[1946] HCA 60,1948-1213 HCA A |
| Date | 1946 |
| Court | High Court |
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28 cases
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...constitute income, as opposed to capital gains: at [75] . Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation (1946) 73 CLR 604 (folld) Commissioner of Inland Revenue v National Insurance Co of New Zealand Ltd (1999) 19 NZTC 15,135 (folld) Employers' Mutual Indemni......
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