Commentary on Sections Overview Overview Section 102: Interpreting sections 99 to 101 for life assurance or gross roll-up businessSection 103: Interpreting sections 99 to 101 for other insurance businessSection 104: Interpreting sections 100 and 101: amounts referable to category of business
231.These interpretative sections are based on sections 804C(13) and (14), 804D and 804E of ICTA.