Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision provides for certain amounts to be included in a life insurance company's assessable income and for certain other amounts to be exempt income or non-assessable non-exempt income.
Table of sections
Operative provisions
320-15 Assessable income--various amounts
320-30 Assessable income--special provision for certain income years
320-35 Exempt income
320-37 Non-assessable non-exempt income
320-45 Tax treatment of gains or losses from CGT events in relation to complying superannuation/FHSA assets