Taxation Determination

TD 95/40A - Addendum

Income tax: is the premium payable on a trauma insurance policy, sold with a life assurance policy rider, assessable income of a life assurance company?

FOI status:

may be released

ADDENDUM

This Addendum amends Taxation Determination TD 95/40, in relation to the 1997-98 or a later income year, as follows:

1. At the Legislative references

Omit 'ITAA 25(1)'; substitute 'ITAA 1997 6-5'.

Commissioner of Taxation
18 August 1999

References

ATO references:
NO NAT 99/10494-5

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 95/40


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