Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 1   Life insurance companies

Part 1   Amendments commencing on 30 June 2000

Income Tax Assessment Act 1997

78   Subsection 995-1(1)

Insert:

valuation time for a *life insurance company has the meaning given by sections 320-175 and 320-230.

Note: This definition is affected by section 713-525.