INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 15 - Insurance with non-residents  

SECTION 143   143   TAXABLE INCOME OF NON-RESIDENT INSURER  


The insurer shall be deemed to have derived in any year, in respect of the premiums paid or payable in that year under such contracts, a taxable income equal to 10% of the total amount of such premiums:

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