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INCOME TAX ASSESSMENT ACT 1997 - SECT 320.155 Subdivisions 295 - I and 295 - J apply to companies that are RSA providers

INCOME TAX ASSESSMENT ACT 1997 - SECT 320.155

Subdivisions 295 - I and 295 - J apply to companies that are RSA providers

  (1)   Despite subsection   295 - 5(4), Subdivisions   295 - I and 295 - J apply to a * life insurance company that is an * RSA provider.

  (2)   For the purposes of the application of those Subdivisions to a * life insurance company, a contribution included in the assessable income of the company under paragraph   320 - 15(1)(l) is taken to have been included under Subdivision   295 - C.