INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 1 - Interpretation  

SECTION 160APBE  

160APBE   LIFE ASSURANCE COMPANY'S COMPANY TAX ASSESSED  
For the purposes of this Part, a life assurance company's company tax is assessed in respect of a year of income if a notice of an original company tax assessment is served, or taken to have been served, on the company in respect of that year of income.