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INCOME TAX ASSESSMENT ACT 1997 - SECT 118.315 Segregated exempt assets of life insurance companies

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.315

Segregated exempt assets of life insurance companies

    A * capital gain or * capital loss that a * life insurance company makes from a * CGT event happening in relation to a * segregated exempt asset is disregarded.

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