Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-35
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INSURANCE BUSINESS
Division 320
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Life insurance companies
Subdivision 320-C
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Deductions and capital losses
Operative provisions
SECTION 320-115 320-115 No deduction for amounts credited to RSAs
A *life insurance company that is an *RSA provider cannot deduct amounts credited to *RSAs.
View history note
Hide history noteSECTION 320-115 320-115 No deduction for amounts credited to RSAs
A *life insurance company that is an *RSA provider cannot deduct amounts credited to *RSAs.
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