Commonwealth Consolidated Acts

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INCOME TAX RATES ACT 1986 - SECT 23A

Rates of tax payable by life insurance companies

                   The rates of tax in respect of the taxable income of a life insurance company are:

                     (a)  in respect of the ordinary class--30%; and

                     (b)  in respect of the complying superannuation/FHSA class--15%.


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