Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-35
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INSURANCE BUSINESS
Division 320
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Life insurance companies
Subdivision 320-I
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Transfers of business
Guide to Subdivision 320-I
SECTION 320-300 What this Subdivision is about
View history note
Hide history noteSECTION 320-300 What this Subdivision is about
This Subdivision contains special rules that apply when all or part of the life insurance business of a life insurance company is transferred to another life insurance company under the Life Insurance Act 1995 or the Financial Sector (Transfer and Restructure) Act 1999 .
| Operative provisions | |
| 320-305 | When this Subdivision applies |
| 320-310 | Special deductions and amounts of assessable income |
| 320-315 | Complying superannuation asset pool and segregated exempt assets |
| 320-320 | Certain amounts treated as life insurance premiums |
| 320-325 | Friendly societies |
| 320-330 | Immediate annuities |
| 320-335 | Parts of assets treated as separate assets |
| 320-340 | Continuous disability policies |
| 320-345 | Exemption of management fees |
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