Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 1   Life insurance companies

Part 5   Amendments commencing on 30 June 2003

Income Tax Assessment Act 1997

101   Paragraph 320-35(b)

Repeal the paragraph, substitute:

(b) if the company is an *RSA provider - any amounts that are disregarded because of paragraph 320-137(3)(d) or (e) in working out the company's taxable income of the *complying superannuation class.


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