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
104 Section 320-40 (heading)
Repeal the heading, substitute:
320-40 One-third of certain management fees received under contracts made before 1 July 2000 are non-assessable non-exempt income
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