The National Mutual Life Association of Australasia, Ltd. v. The Commissioner of Income Tax

The National Mutual Life Association of Australasia, Ltd. v. The Commissioner of Income Tax nlr vol 49 page 433 [49 NLR 433] – In the case between The National Mutual Life Association of Australasia, Ltd. and The Commissioner of Income Tax, the issue concerned whether a £150,000 payment made to trustees of a staff superannuat