Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-35 - INSURANCE BUSINESS  

Division 321 - General insurance companies and companies that self-insure in respect of workers ' compensation liabilities  

Subdivision 321-A - Provision for, and payment of, claims by general insurance companies  

SECTION 321-25  

321-25   Deduction for claims paid during current year  


A *general insurance company can deduct for the *current year amounts paid during that year in respect of claims under *general insurance policies.

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