Ostime v Australian Mutual Provident Society

Core Citations

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CONSIDERS

• Mutual Life and Citizens Assocn. v Federal Commission of Taxation
• Commissioners of Inland Revenue v Australian Mutual Provident Society

REFERS TO

• STYLES (Surveyor of Taxes) v NEW YORK LIFE INSURANCE COMPANY
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Hughes v Bank of New Zealand

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• The Equitable Life Assurance Society of The United States v Hills (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Australian Mutual Provident Society

RESUELVE RECURSO

• Ostime v Australian Mutual Provident Society

CONSIDERS

• Income Tax Act 1952 - Articles : S-347
• Income Tax Act 1952 - Articles : S-430
• Income Tax Act 1952 - Articles : S-437

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• Finance (No. 2) Act 1945 - Articles : S-51
• Income Tax Act 1918 - Articles : S-1
• Income Tax Act 1918 - Articles : SCH-1
• DOUBLE TAXATION RELIEF (TAXES OF INCOME) (AUSTRALIA) ORDER, 1947.
• Income Tax Act 1918 - Articles : SCH-D

REPORTED OPINION OF in

• [1959] UKHL J0716-3
• [1959] 3 All ER 245
• [1959] 3 WLR 410

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• [1960] AC 459
• 38 TC 492

APPLIED in

• Bricom Holdings Ltd v Commissioners of Inland Revenue
• Sun Life Assurance Company of Canada v Pearson

CITED in

• Bricom Holdings Ltd v Commissioners of Inland Revenue
• B Munisar v Bookers Demerara Sugar Estates Ltd Attorney General of Guyana and DPP

FOLLOWED in

• United Overseas Bank Ltd v Ketua Pengarah Hasil Dalam Negeri

REFERRED in

• MMC Engineering Group Bhd and Another v Wayss & Freytag (M) Sdn Bhd
• Re Joseph Lee Hen Shenn; ex parte: Shearn Delamore & Company and Drew & Napier (No 2)
• HH Company sdn Bhd v Director-General of Inland Revenue

[See more]

• Subramaniam NS Dhurai v Sandrakasan Retnasamy
• Goh Leong Yong v Asp Khairul Fairoz Rodzuan and Others

CONSIDERED in

• Bricom Holdings Ltd v The Commissioners of Inland Revenue
• Bank of Nova Scotia v Appeal Commissioners
• Bank of Nova Scotia Appellant v The Appeal Commissioners Respondents [ECSC]

This document cites

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• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Commissioners of Inland Revenue v Australian Mutual Provident Society
• Commissioners of Inland Revenue v Australian Mutual Provident Society
• STYLES (Surveyor of Taxes) v NEW YORK LIFE INSURANCE COMPANY
• The Equitable Life Assurance Society of The United States v Hills (HM Inspector of Taxes)



See all quotations

• Hughes v Bank of New Zealand
• Mutual Life and Citizens Assocn. v Federal Commission of Taxation
• Income Tax Act 1952
• Income Tax Act 1918
• Finance (No. 2) Act 1945