Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 11 Technical amendments
Part 4 Amendments commencing on 1 July 2000
Division 6 Miscellaneous amendments relating to repeal of Divisions 8 and 8A of Part III of the Income Tax Assessment Act 1936
Income Tax Assessment Act 1936
107 Section 102M (definition of eligible policy )
Repeal the definition, substitute:
eligible policy means:
(a) an exempt life insurance policy (as defined in the Income Tax Assessment Act 1997); or
(b) a virtual PST life insurance policy (as defined in that Act).
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