Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-35 - INSURANCE BUSINESS
Division 320 - Life insurance companies
Subdivision 320-E - No-TFN contributions of life insurance companies that are RSA providers
Guide to Subdivision 320-E SECTION 320-150 What this Subdivision is about
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 .
|320-155||Subdivisions 295-I and 295-J apply to companies that are RSA providers|