Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

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History

Pt 3-6 inserted by No 48 of 2002.

Division 219 - Imputation for life insurance companies  

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History

Div 219 inserted by No 101 of 2004, s 3 and Sch 7 item 4, effective 30 June 2003 and, subject to the rules on the application of Part 3-6 of the Income Tax Assessment Act 1997 set out in the Income Tax (Transitional Provisions) Act 1997 , applicable to events that occur on or after 1 July 2002.

Subdivision 219-B - Franking accounts of life insurance companies  

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History

Subdiv 219-B inserted by No 101 of 2004, s 3 and Sch 7 item 4, effective 30 June 2003 and, subject to the rules on the application of Part 3-6 of the Income Tax Assessment Act 1997 set out in the Income Tax (Transitional Provisions) Act 1997 , applicable to events that occur on or after 1 July 2002.

SECTION 219-45  

219-45   Assessment day  

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A *life insurance company's assessment day for an income year is the earlier of:

(a) the day on which the company furnishes its *income tax return for that income year; or

(b) the day on which the Commissioner makes an assessment of the amount of the company's taxable income for that income year under section 166 of the Income Tax Assessment Act 1936 .

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History

S 219-45 inserted by No 101 of 2004, s 3 and Sch 7 item 4, effective 30 June 2003 and, subject to the rules on the application of Part 3-6 of the Income Tax Assessment Act 1997 set out in the Income Tax (Transitional Provisions) Act 1997 , applicable to events that occur on or after 1 July 2002.

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