Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision makes Subdivisions 295 - I and 295 - J apply to life insurance companies that are RSA providers.
The consequence is that those life insurance companies are liable to pay tax on no - TFN contributions income under Subdivision 295 - I. They may also be entitled to a tax offset under Subdivision 295 - J.
Table of sections
Operative provisions
320 - 155 Subdivisions 295 - I and 295 - J apply to companies that are RSA providers