INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-35 - INSURANCE BUSINESS  

Division 320 - Life insurance companies  

Subdivision 320-E - No-TFN contributions of life insurance companies that are RSA providers  

Operative provisions

SECTION 320-155   Subdivisions 295-I and 295-J apply to companies that are RSA providers  

320-155(1)  
Despite subsection 295-5(4) , Subdivisions 295-I and 295-J apply to a *life insurance company that is an *RSA provider.

320-155(2)  
For the purposes of the application of those Subdivisions to a *life insurance company, a contribution included in the assessable income of the company under paragraph 320-15(1)(l) is taken to have been included under Subdivision 295-C .


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