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Taxation Ruling

TR 95/28W


Income tax: life insurers and friendly societies - effect of 1994 amendments to Division 8 and Division 8A of the Income Tax Assessment Act 1936

Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Ruling TR 95/28 is withdrawn with effect from today.

1. Taxation Ruling TR 95/28 answers questions which have been raised concerning the amendments to Division 8 and Division 8A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936 ) contained in Taxation Laws Amendment Act 1994 , dealing with the taxation treatment of life insurers and registered organisations (such as friendly societies). In particular, it deals with the taxation treatment of expenses incurred by life insurance companies in obtaining superannuation premiums and the investment component of life premiums before and from 1 January 1994.

2. Division 8 and Division 8A of Part III of the ITAA 1936 were repealed by the New Business Tax System (Miscellaneous) Act (No. 2) 2000 , with effect from 30 June 2000.

3. Accordingly, Taxation Ruling TR 95/28 is no longer current and is therefore withdrawn.

Commissioner of Taxation

7 August 2013

Previously released in draft form as TR 94/D38



References

ATO references:
NO  1-266MIVK

ISSN 1039 - 0731

TR 95/28 history   Top  
   Date   Version   Change 
   23 August 1995   Original ruling   
   30 August 1995   Consolidated ruling   Addendum 
   18 August 1999   Consolidated ruling   Addendum 
 You are here ®   7 August 2013   Withdrawn   


 


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