Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)

Schedule 1   VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 11   PASSIVE INCOME OF CFCs

86   Object

The object of this Part is to replace definitions of "Tainted calculated liabilities" and "Calculated liabilities" in section 446 of the Income Tax Assessment Act 1936 in relation to general insurance companies.