Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 1 Life insurance companies
Part 1 Amendments commencing on 30 June 2000
Income Tax Assessment Act 1997
62 After subsection 320-255(3)
Insert:
(3A) Subsection (3) does not apply in relation to an amount that the company can deduct under a provision in Division 42.
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