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Legislation
ATO documents that consider ITAA 1936 s 112B
2 documents
Income tax: insurance: is the exemption in the former section 112B of the Income Tax Assessment Act 1936 restricted to foreign income derived by overseas branches of Australian resident life assurance companies?
Income tax: insurance: can a life assurance company get a deduction for expenditure incurred in deriving foreign income which is exempt under the former section 112B of the Income Tax Assessment Act 1936?