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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-35 - INSURANCE BUSINESS  

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Division 320 - Life insurance companies  

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Subdivision 320-H - Segregation of assets to discharge exempt life insurance policy liabilities  

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SECTION 320-220   What this Subdivision is about  

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This Subdivision explains how a life insurance company can segregate assets to be used for the sole purpose of discharging its liabilities under life insurance policies where the income derived by the company from those policies is exempt from income tax.

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