Taxation Laws Amendment Act (No. 3) 2002 (97 of 2002)
Schedule 2 General insurance
Income Tax Assessment Act 1997
9B Section 12-5 (after table item headed 'fringe benefits')
Insert:
|
general insurance |
||
|
claims paid |
321-25 and 323-20 of Schedule 2J |
|
|
increase in value of outstanding claims liability |
321-15 and 323-10 of Schedule 2J |
|
|
increase in value of unearned premium reserve |
321-55 of Schedule 2J |
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