ITAA 1936 s 15 of Part III

Treatment of non-resident captive insurance arrangements

Division 15 of Part III of the Income Tax Assessment Act 1936: contract between a non-resident insurance company and a resident insurance company to make good a loss from a surety bond

Parental Company Guarantees and Division 15 of Part III of the Income Tax Assessment Act 1936

Non-Resident Insurers: principal office or branch in Australia

Income tax: captive insurance companies - deductibility of premiums and the appropriate basis of assessment