Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 219.10

  (1)   This Part (except this Division) applies to a * life insurance company in the same way as it applies to any other company.

  (2)   However, that application is subject to the modifications set out in this Division.

Table of sections

219 - 15   Franking credits

219 - 30   Franking debits

219 - 40   Residency requirement

219 - 45   Assessment day

219 - 50   Amount attributable to shareholders' share of income tax liability

219 - 55   Adjustment resulting from an amended assessment

219 - 70   Tax offset under section   205 - 70

219 - 75   Working out franking credits and franking debits where a tax offset under section   205 - 70 is applied