Taxation Determination

TD 95/40A - Addendum

Income tax: is the premium payable on a trauma insurance policy, sold with a life assurance policy rider, assessable income of a life assurance company?

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

FOI status:

may be released

ADDENDUM

This Addendum amends Taxation Determination TD 95/40, in relation to the 1997-98 or a later income year, as follows:

1. At the Legislative references

Omit 'ITAA 25(1)'; substitute 'ITAA 1997 6-5'.

Commissioner of Taxation
18 August 1999

References

ATO references:
NO NAT 99/10494-5

Related Rulings/Determinations:

TD 95/40