The National Mutual Life Association of Australasia Ltd v Federal Commissioner of Taxation
Jurisdiction | Australia Federal only |
Neutral Citation | 1959-0227 HCA C,[1959] HCA 6 |
Date | 1959 |
Court | High Court |
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6 cases
1 firm's commentaries
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Superannuation funds: tax deductibility of TPD insurance premiums cut back
...Insurance Act 1995 (Cth): ss 9(1)(e) and 9A. In National Mutual Life Association of Australasia Ltd v Federal Commissioner of Taxation [1959] HCA 6; (1959) 102 CLR 29 at 49 Windeyer J noted that policies that included a TPD benefit (called "permanent total disability benefit") had been comm......
1 books & journal articles
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Analyses: The Nature of Life Insurance Contracts: A Matter of Death or Life
...of such variations issued by life insurers,see The National Mutual Life Association of Australasia Ltd v FederalCommissioner of Taxes (1959) 102 CLR 29 (HC, Aus) where life policies(both whole-of-life and endowment) had added to them insurance benefit ofanother type and where the question a......