Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 713
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Rules for particular kinds of entities
Subdivision 713-L
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Life insurance companies
General modifications for life insurance companies
SECTION 713-505 713-505 Head company treated as a life insurance company
This Act, and the Income Tax Rates Act 1986 , apply to the * head company of a * consolidated group as if it were a * life insurance company for an income year if one or more life insurance companies are * subsidiary members of the group at any time during that year.
View history note
Hide history noteSECTION 713-505 713-505 Head company treated as a life insurance company
This Act, and the Income Tax Rates Act 1986 , apply to the * head company of a * consolidated group as if it were a * life insurance company for an income year if one or more life insurance companies are * subsidiary members of the group at any time during that year.
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