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.

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