Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-35
-
INSURANCE BUSINESS
Division 320
-
Life insurance companies
Subdivision 320-C
-
Deductions and capital losses
Operative provisions
SECTION 320-115 320-115 No deduction for amounts credited to RSAs
A * life insurance company that is an * RSA provider cannot deduct amounts credited to * RSAs.
View history note
Hide history noteSECTION 320-115 320-115 No deduction for amounts credited to RSAs
A * life insurance company that is an * RSA provider cannot deduct amounts credited to * RSAs.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.