S 299E repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 299E formerly read:
SECTION 299E DEDUCTIONS FROM ASSESSABLE INCOME OF RSA PROVIDERS
[Premiums for death or disability cover]
Any amounts paid, during a year of income, as premiums for an insurance policy that is wholly to provide death or disability benefits under RSAs provided by the RSA provider are allowable as deductions in calculating the taxable income for the year of income of the RSA provider.
[Withdrawals or benefits paid]
No deduction is allowable in respect of amounts withdrawn from, or benefits paid in relation to, RSAs.
No deduction is allowable for amounts credited to RSAs.