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-E
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No-TFN contributions of life insurance companies that are RSA providers
Guide to Subdivision 320-E
SECTION 320-150 What this Subdivision is about
View history note
Hide history noteSECTION 320-150 What this Subdivision is about
This Subdivision makes Subdivisions 295-I and 295-J apply to life insurance companies that are RSA providers.
The consequence is that those life insurance companies are liable to pay tax on no-TFN contributions income under Subdivision 295-I . They may also be entitled to a tax offset under Subdivision 295-J .
| Operative provisions | |
| 320-155 | Subdivisions 295-I and 295-J apply to companies that are RSA providers |
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