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COMMONWEALTHAct
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s 295-465

Complying funds—deductions for insurance premiums

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Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 295Taxation of superannuation entities
Subdivision 295-GDeductions

295-465 Complying funds—deductions for insurance premiums

An election made by the trustee of a complying superannuation fund under subsection 279(4) of the Income Tax Assessment Act 1936 that had effect for the income year of the fund in which 30 June 2007 occurs continues to have effect as if it had been made under section 295‑465 of the Income Tax Assessment Act 1997.

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