TR 2000/1 - Income tax: insurance registers

[2000] ATOTR TR2000/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)	s2.5, s3.5, s10.5, s15.5
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment Act (No 1) 1995 (Cth)
Property Law Act 1969 (WA)	s20

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII	81
Liedig v Commissioner of Taxation	[1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII	46
S P Investments Pty Ltd v Commissioner of Taxation	(1993) 41 FCR 282; (1993) 112 ALR 443; (1993) 25 ATR 165	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw	17
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	368
Allied Mills Industries Pty Ltd v Commissioner of Taxation	[1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457	Federal Court of Australia	Australia - Commonwealth	27 Apr 1989	AustLII	52
Booth v FCT	[1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40	High Court of Australia	Australia - Commonwealth	16 Dec 1987	AustLII	38
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	341
Tupicoff v FCT	(1984) 4 FCR 505; (1984) 56 ALR 151; (1984) 15 ATR 1262	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw	36
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII	195
Olsson v Dyson	[1969] HCA 3; (1969) 120 CLR 365; [1969] ALR 443; (1969) 43 ALJR 77	High Court of Australia	Australia - Commonwealth	28 Feb 1969	AustLII	240
Shepherd v FCT	[1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739	High Court of Australia	Australia - Commonwealth	17 Dec 1965	AustLII	94
Tallerman & Co Pty Ltd v Nathan's Merchandise (Victoria) Pty Ltd	[1957] HCA 10; (1957) 98 CLR 93; [1957] ALR 1198	High Court of Australia	Australia - Commonwealth	18 Feb 1957	AustLII	280
Helvering v Eubank	311 US 122; 85 L Ed 81; 61 SCt 149	United States Supreme Court	United States	3 Feb 1941	WorldLII	75
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	398
Palette Shoes Pty Ltd v Krohn	[1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432	High Court of Australia	Australia - Commonwealth	circa 1937	AustLII	108
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII	41
(1932) 61 f2d 817	(1932) 61 F2d 817		United States	circa 1932	Westlaw	4
(1931) 54 f2d 443	(1931) 54 F2d 443		United States	circa 1931	Westlaw	2
Lucas v Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII	197
Royal Exchange Assurance v Hope	[1928] 1 Ch 179	Court of Chancery	United Kingdom	circa 1928	LexisNexis / Westlaw	21
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw	190
British and Beningtons Ltd v North Western Cachar Tea Co Ltd	[1923] AC 48; [1922] All ER 224		United Kingdom	circa 1923	LexisNexis / Westlaw	138
Morris v Baron & Co	[1918] AC 1; [1917] WN 297		United Kingdom	circa 1918	LexisNexis / Westlaw	177
Re Lind	[1915] 2 Ch 345	Court of Chancery	United Kingdom	circa 1915	LexisNexis / Westlaw	58
Tailby v Official Receiver	[1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75		United Kingdom	30 Jul 1888	CommonLII	180
Holroyd v Marshall	[1862] EngR 963; [1861-73] All ER 414; 10 HLCas 191; 11 ER 999	House of Lords	United Kingdom	circa 1861	CommonLII	149

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