Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 713.505

Head company treated as a life insurance company

                   This Act, and the Income Tax Rates Act 1986 , apply to the * head company of a * consolidated group as if it were a * life insurance company for an income year if one or more life insurance companies are * subsidiary members of the group at any time during that year.



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