Legislation

ITAA 1997 s 40 explains that the premium would need to be apportioned when calculating deductibility where the policy contained features or options which provided for a payment to be made which was not referrable to a benefit prescribed in section 295-460

ATO documents that consider ITAA 1997 s 40 explains that the premium would need to be apportioned when calculating deductibility where the policy contained features or options which provided for a payment to be made which was not referrable to a benefit prescribed in section 295-460