Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 9 Average calculated liabilities of life assurance companies
Income Tax Assessment Act 1936
5 Subsection 114(1)
Omit all the words before paragraph (a), substitute:
If an actuarial valuation of liabilities of a life assurance company is made as at a particular time, the company's calculated liabilities at that time are:
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