TAXATION LAWS AMENDMENT (FOREIGN INCOME) ACT 1990 No. 5 of 1991 - SECT 22 Deductions to be allowable for expenditure incurred in gaining the investment component of certain premiums

TAXATION LAWS AMENDMENT (FOREIGN INCOME) ACT 1990 No. 5 of 1991 - SECT 22

22. Section 111AA of the Principal Act is amended by adding at the end of
subsection (1) the following word and paragraphs:

"or (d) premiums received in respect of eligible non-resident policies; or

   (e)  premiums exempt from tax under section 23AH.".