Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 219.45

Assessment day

    A * life insurance company's assessment day for an income year is the earlier of:

  (a)   the day on which the company furnishes its * income tax return for that income year; or

  (b)   the day on which the Commissioner makes an assessment of the amount of the company's taxable income for that income year under section   166 of the Income Tax Assessment Act 1936 .


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