Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 6 Consolidation
Part 5 Insurance companies
Income Tax Assessment Act 1997
17 At the end of section 67-25
Add:
Life insurance company's subsidiary joining consolidated group
(5) The *tax offset available under subsection 713-545(5) is subject to the refundable tax offset rules.
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