Taxation Laws Amendment Act 1994 (56 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 10 Life assurance companies and registered organizations
75 Deductions not allowable for expenditure incurred in gaining certain premium income
(1) Section 112 of the Principal Act is amended by inserting in subparagraph (1)(a)(i) "to which section 111A applies" after "premiums".
(2) The amendment made by subsection (1) applies to expenditure incurred on or after 1 January 1990.
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