Ostime (H M Inspector of Taxes) v Australian Mutual Provident Society – [1959] UKHL TC_38_492 16 July 1959
Income Tax, Schedule D-Double taxation relief-Australian life assurance society with United Kingdom branch-Mutual society-Income of life assurance fund-“Industrial or commercial profits”-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Case III, Rule 3 ; Double Taxation Relief (Taxes on Income) (Australia) Order, 1947 (S.R. & O. 1947 No. 806), Schedule, Articles II (1) (i) and (3) and III (2) and (3).
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_38_492
Source: https://www.bailii.org/