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
78 Subsection 995-1(1)
Insert:
valuation time for a *life insurance company has the meaning given by sections 320-175 and 320-230.
Note: This definition is affected by section 713-525.
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