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Employers Mutual Indemnity Association Ltd v FCT   flag  21

[1943] HCA 36; (1943) 68 CLR 165
High Court of Australia
Australia - Commonwealth
1st December, 1943

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Obeid v Australian Competition and Consumer Commission [2014] FCA 839 Federal Court of Australia Australia - Commonwealth 8 Aug 2014 AustLII flag 7
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Director of Consumer Affairs Victoria on behalf of Hart v Stage 2 Illawong Services Pty Ltd (Civil Claims) [2010] VCAT 1119 Victorian Civil and Administrative Tribunal Australia - Victoria 30 Jun 2010 AustLII flag
Gloria Jean's Coffees International Pty Ltd v Chief Commissioner of State Revenue [2008] NSWSC 1327; [2008] ATC 20-079; 74 ATR 579 Supreme Court of New South Wales Australia - New South Wales 12 Dec 2008 AustLII flag
Flynn v Victoria Department of Education and Training (Anti Discrimination) [2006] VCAT 872 Victorian Civil and Administrative Tribunal Australia - Victoria 17 May 2006 AustLII flag
AGL Victoria Pty Ltd v Lockwood [2003] VSC 453; (2003) 10 VR 596; (2003) 183 FLR 242; (2004) 22 ACLC 237 Supreme Court of Victoria Australia - Victoria 14 Nov 2003 AustLII flag 11
Re Ansett Australia Ltd (No 1) [2001] FCA 1806; (2002) 115 FCR 376; 188 ALR 165; (2002) 40 ACSR 389; 20 ACLC 232 Federal Court of Australia Australia - Commonwealth 14 Dec 2001 AustLII flag 38
State Rail Authority of NSW v Johnston [1999] NSWSC 202 Supreme Court of New South Wales Australia - New South Wales 17 Mar 1999 AustLII flag
TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders [1999] ATOTR TR1999/14 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders [1999] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Re WorkCover Queensland [1998] QSC 32 Supreme Court of Queensland Australia - Queensland 18 Mar 1998 AustLII flag
Craig Polla-Mounter v Commissioner of Taxation [1996] FCA 1104 Federal Court of Australia Australia - Commonwealth 18 Dec 1996 AustLII flag
Westpac Banking Corporation v Commissioner of Taxation [1996] FCA 1834 Federal Court of Australia Australia - Commonwealth 18 Oct 1996 AustLII flag
Westpac Banking Corporation v Commissioner of Taxation [1996] FCA 901 Federal Court of Australia Australia - Commonwealth 18 Oct 1996 AustLII flag
Commissioner of Taxation v Craig Polla-Mounter [1995] FCA 1703 Federal Court of Australia Australia - Commonwealth 30 Nov 1995 AustLII flag
R v Small Claims Tribunal; Ex parte RACV General Insurance Pty Ltd [1981] VicRp 60; [1981] VR 602 Australia - Victoria 15 Apr 1981 AustLII flag 13
Walsh (Referee of the Small Claims Tribunal) v Palladium Car Park Pty Ltd [1975] VicRp 91; [1975] VR 949 Australia - Victoria 18 Aug 1975 AustLII flag 18
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
Employers Mutual Indemnity Association Ltd v FCT [1943] HCA 36; (1943) 68 CLR 165 Australia - Commonwealth 1 Dec 1943 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
War-time (Company) Tax Assessment Act 1940 (Cth)
Companies Act 1899 (NSW)
Companies Act 1936 (NSW)
Workers' Compensation Act (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Incorporated Interests Pty Ltd v FCT [1943] HCA 1; 67 CLR 508; [1943] ALR 165; 7 ATD 262 High Court of Australia Australia - Commonwealth 5 Apr 1943 AustLII flag 13
Maughan v FCT [1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 39
Trustees Executors and Agency Co Ltd v FCT [1941] HCA 36; (1941) 65 CLR 134; [1942] ALR 1 High Court of Australia Australia - Commonwealth 21 Nov 1941 AustLII flag 18
FCT v Broken Hill South Ltd [1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167 High Court of Australia Australia - Commonwealth 7 Nov 1941 AustLII flag 152
Deputy FCT (NSW) v W R Moran Pty Ltd [1939] HCA 27; (1939) 61 CLR 735; [1939] ALR 357; 5 ATD 204; (1939) 13 ALJR 205 High Court of Australia Australia - Commonwealth 25 Jul 1939 AustLII flag 95
Riverina Transport Pty Ltd v Victoria [1937] HCA 33; (1937) 57 CLR 327; [1937] ALR 374 High Court of Australia Australia - Commonwealth 28 Jul 1937 AustLII flag 57
Ruhamah Property Co Ltd v FCT [1932] HCA 42; 48 CLR 48; 2 ATD 62 High Court of Australia Australia - Commonwealth 18 Aug 1932 AustLII flag 4
Shelley v FCT [1929] ArgusLawRp 87; (1929) 43 CLR 208; 36 ALR 141 Argus Law Reports Australia - Commonwealth 4 Nov 1929 AustLII flag 8
Re Harrington Motor Co Ltd; Ex parte Chaplin [1928] 1 Ch 105 Court of Chancery United Kingdom circa 1928 LexisNexis / Westlaw flag 30
Wood's Estate, In re; Ex parte Her Majesty's Commissioners of Works and Buildings [1886] UKLawRpCh 52; (1886) 31 Ch D 607 Court of Chancery United Kingdom 19 Feb 1886 CommonLII flag 34
Mayor of Portsmouth v Smith (1885) 10 AC 364 United Kingdom circa 1885 LexisNexis / Westlaw flag 10
Lion Mutual Marine Insurance Association Ltd v Tucker [1883] UKLawRpKQB 169; (1883) 12 QBD 176 Queen's Bench United Kingdom 27 Nov 1883 CommonLII flag 17
Castellain v Preston [1883] UKLawRpKQB 69; [1881-85] All ER 493; (1883) 11 QBD 380; 49 LT 29 United Kingdom 23 Apr 1883 CommonLII flag 171
Padstow Total Loss and Collision Assurance Association [1882] UKLawRpCh 2; 20 Ch D 137 Court of Chancery United Kingdom 11 Jan 1882 CommonLII flag 41
Marianne Turner v Browne [1846] EngR 693; 7 Ch D 75; (1846) 3 CB 157; 136 ER 63 Court of Chancery United Kingdom 14 Nov 1877 CommonLII flag 23

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