INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 219 - Imputation for life insurance companies  

Subdivision 219-A - Application of imputation rules to life insurance companies  

SECTION 219-10   Application of imputation rules to life insurance companies  

219-10(1)  
This Part (except this Division) applies to a *life insurance company in the same way as it applies to any other company.

219-10(2)  
However, that application is subject to the modifications set out in this Division.


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