Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 219
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Imputation for life insurance companies
Subdivision 219-B
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Franking accounts of life insurance companies
SECTION 219-45
219-45
Assessment day
A *life insurance company's assessment day for an income year is the earlier of:
(a) the day on which the company furnishes its *income tax return for that income year; or
(b) the day on which the Commissioner makes an assessment of the amount of the company's taxable income for that income year under section 166 of the Income Tax Assessment Act 1936 .
View history note
Hide history noteA *life insurance company's assessment day for an income year is the earlier of:
(a) the day on which the company furnishes its *income tax return for that income year; or
(b) the day on which the Commissioner makes an assessment of the amount of the company's taxable income for that income year under section 166 of the Income Tax Assessment Act 1936 .
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