Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 1   Life insurance companies

Part 1   Amendments commencing on 30 June 2000

Income Tax Assessment Act 1997

9   After paragraph 320-15(d)

Insert:

(da) the *transfer values of assets transferred by the company from a *virtual PST under subsection 320-180(1) or 320-195(3); and

(db) the transfer values of assets transferred by the company to a virtual PST under subsection 320-180(3) or 320-185(1); and