Taxation Determination
TD 92/166A - Addendum
Income tax: insurance: does a life insurance policy exist for taxation purposes where the policy holder is entitled to direct the investment activities of the assets underlying the investment?
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FOI status:
may be released| The Australian Taxation Office is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Determinations about old laws are being brought into line with them. |
ADDENDUM
This Addendum amends Taxation Determination TD 92/166, in relation to the 1997-98 or a later income year, as follows:
1. At the Legislative references
- (a)
- Omit 'ITAA 25(1)'; substitute 'section 6-5 of the Income Tax Assessment Act 1997 (formerly section 25(1) of the Income Tax Assessment Act 1936)'.
- (b)
- Omit 'ITAA Division 8'; substitute 'ITAA 1936 Division 8'.
Commissioner of Taxation
18 August 1999
References
ATO references:
NO NAT 99/10494-5
ISSN 1038 - 8982