INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-35 - INSURANCE BUSINESS  

Division 320 - Life insurance companies  

Subdivision 320-D - Income tax, taxable income and tax loss of life insurance companies  

Guide to Subdivision 320-D

SECTION 320-130   What this Subdivision is about  


This Subdivision explains how a life insurance company ' s income tax is worked out.

For that purpose, this Subdivision enables a life insurance company to have taxable incomes and tax losses of the following classes:

  • · the complying superannuation class;
  • · the ordinary class.

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