Foreign sourced

Activities from the 'operation of ships' in Australia by a Singapore company

Non-portfolio dividends: returns on redeemable preference shares - debt interests

Income tax: for the purposes of subsection 112C(1), what should an actuary take into account in certifying that the assets of a life insurance company's permanent establishments in foreign countries are not excessive in relation to liabilities referable to policies issued in the course of carrying on those permanent establishments?