The National Mutual Life Association of Australasia Ltd v Federal Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation1959-0227 HCA C,[1959] HCA 6
Date1959
CourtHigh Court
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6 cases
1 firm's commentaries
  • Superannuation funds: tax deductibility of TPD insurance premiums cut back
    • Australia
    • Mondaq Australia
    • 17 d4 Fevereiro d4 2011
    ...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
  • Analyses: The Nature of Life Insurance Contracts: A Matter of Death or Life
    • South Africa
    • South Africa Mercantile Law Journal No. , August 2019
    • 16 d5 Agosto d5 2019
    ...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......

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