Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 320.150

What this Subdivision is about

This Subdivision makes Subdivisions   295 - I and 295 - J apply to life insurance companies that are RSA providers.

The consequence is that those life insurance companies are liable to pay tax on no - TFN contributions income under Subdivision   295 - I. They may also be entitled to a tax offset under Subdivision   295 - J.

Table of sections

Operative provisions

320 - 155   Subdivisions   295 - I and 295 - J apply to companies that are RSA providers


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