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-D
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Income tax, taxable income and tax loss of life insurance companies
Guide to Subdivision 320-D
SECTION 320-130 What this Subdivision is about
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the complying superannuation class;
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the ordinary class.
View history note
Hide history noteSECTION 320-130 What this Subdivision is about
This Subdivision explains how a life insurance company ' s income tax is worked out.
For that purpose, this Subdivision enables a life insurance company to have taxable incomes and tax losses of the following classes:
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