Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999
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This Subdivision sets out how to calculate the taxable income of an RSA provider that is a registered organization (so far as its RSA business is concerned) and the components of that taxable income.
Note 1: RSA providers that are life assurance companies are covered by Subdivision AA of Division 8.
Note 2: RSA providers that are not life assurance companies or registered organizations are covered by Division 7A of Part IX.