Income Tax (Concessionary Rate of Tax for Income from Offshore Life Insurance Business) Regulations
Table of Contents
1 Citation
2 Definitions
3 Application
4 Concessionary rate of tax
5 Calculation of dividends, interest and gains from sale of offshore investments
6 Apportionment of expenses, allowances and donations
7 Apportionment of income between policy-holders and shareholders
Legislative History