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

Schedule 1   Life insurance companies

Part 3   Amendments commencing on 24 October 2002

Income Tax Assessment Act 1997

98   Subparagraph 713-530(1)(c)(ii)

Repeal the subparagraph, substitute:

(ii) the head company has a *tax loss of the *complying superannuation class.