Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Despite subsection 295 - 5(4), Subdivisions 295 - I and 295 - J apply to a * life insurance company that is an * RSA provider.
(2) For the purposes of the application of those Subdivisions to a * life insurance company, a contribution included in the assessable income of the company under paragraph 320 - 15(1)(l) is taken to have been included under Subdivision 295 - C.