Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 320.10

This Subdivision provides for certain amounts to be included in a life insurance company's assessable income and for certain other amounts to be exempt income or non - assessable non - exempt income.

Table of sections

Operative provisions

320 - 15   Assessable income--various amounts

320 - 30   Assessable income--special provision for certain income years

320 - 35   Exempt income

320 - 37   Non - assessable non - exempt income

320 - 45   Tax treatment of gains or losses from CGT events in relation to complying superannuation assets