Taxation Ruling IT 2663A - Addendum - Income tax: basis of assessment of general insurance activities







NOTICE OF ADDENDUM: The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings about old laws are being brought into line with them. | This Addendum amends Taxation Ruling IT 2663, in relation to the 1997-98 or a later income year, as follows: | Omit 'subsection 25(1)'; substitute 'section 6-5'. | Omit 'subsection 51(1)'; substitute 'section 8-1'. | 31. Legislative references | Commissioner of Taxation 28 April 1999


Related rulings: IT 2663