Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 4 Amendments relating to pooled development funds Interpretation
13 Interpretation
Section 160APA of the Principal Act is amended by omitting "or life assurance companies" from the definition of "general company tax rate" and substituting ", life assurance companies or companies that are PDFs throughout the last day of the year of income".
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