Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 1 Life insurance companies
Part 5 Amendments commencing on 30 June 2003
Income Tax Assessment Act 1997
101 Paragraph 320-35(b)
Repeal the paragraph, substitute:
(b) if the company is an *RSA provider - any amounts that are disregarded because of paragraph 320-137(3)(d) or (e) in working out the company's taxable income of the *complying superannuation class.