Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 1 Life insurance companies
Part 7 Amendments commencing on Royal Assent
Income Tax Assessment Act 1936
108 Subsection 6(1) (paragraph (f) of the definition of dividend )
Omit "a policy of life-assurance", substitute "a life assurance policy".