Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-35
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INSURANCE BUSINESS
Division 320
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Life insurance companies
Subdivision 320-B
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What is included in a life insurance company
'
s assessable income
Guide to Subdivision 320-B
SECTION 320-10 What this Subdivision is about
View history note
Hide history noteSECTION 320-10 What this Subdivision is about
This Subdivision provides for certain amounts to be included in a life insurance company ' s assessable income and for certain other amounts to be exempt income or non-assessable non-exempt income.
| Operative provisions | |
| 320-15 | Assessable income - various amounts |
| 320-30 | Assessable income - special provision for certain income years |
| 320-35 | Exempt income |
| 320-37 | Non-assessable non-exempt income |
| 320-40 | (Repealed by No 101 of 2006 ) |
| 320-45 | Tax treatment of gains or losses from CGT events in relation to complying superannuation assets |