INCOME TAX ASSESSMENT ACT 1997 - SECT 713.505 Head company treated as a life insurance company
INCOME TAX ASSESSMENT ACT 1997 - SECT 713.505
Head company treated as a life insurance company This Act, and the Income Tax Rates Act 1986 , apply to the *
head company of a * consolidated group as if it were a *
life insurance company for an income year if one or more life insurance
companies are * subsidiary members of the group at any time during that year.