Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024

CHAPTER 7 - TAX NEUTRALITY AND DISTRIBUTION REGIMES  

PART 7-4 - EFFECTIVE TAX RATE COMPUTATION FOR INVESTMENT ENTITIES  

Division 1 - Application  

SECTION 7-85  

7-85   INSURANCE INVESTMENT ENTITY TREATED AS INVESTMENT ENTITY  
For the purposes of this Part, treat an Insurance Investment Entity as an Investment Entity.