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

115   Section 297A

Omit "a policy of life assurance", substitute "a life assurance policy".

Note: The heading to section 297A is altered by omitting " policies of life assurance " and substituting " life assurance policies ".