Search
The Laws of Fiji
Last Updated: 1 April 2022

[IT 49] Life insurance49 

49
(1) The chargeable income of a company carrying on a life insurance business is computed in accordance with the regulations.
(2) If a company carries on a life insurance business to which this section applies and any other business, the chargeable income of the company is computed taking account of all activities of the company but the income derived by the company from carrying on a life insurance business is a separate class of income for the purposes of section 45.