New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 6 Consolidation: life insurance companies
Part 2 Consequential amendments
Income Tax Assessment Act 1997
9 Subsection 995-1(1) (definition of retained cost base asset )
After "705-25(5)", insert "and 713-515(1)".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).