Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 11 Technical amendments
Part 4 Amendments commencing on 1 July 2000
Division 1 Mutual life assurance company definition
Income Tax Assessment Act 1936
44 Subsection 6(1) (definition of mutual life assurance company )
Repeal the definition, substitute:
mutual life assurance company means a life assurance company the profits of which are divisible only among the policy holders.
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).
