Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 713-500 What this Subdivision is about
This Subdivision sets out special rules for:
| General modifications for life insurance companies | |
| 713-505 | Head company treated as a life insurance company |
| 713-510 | Certain subsidiaries of life insurance companies cannot be members of consolidated group |
| 713-510A | Disregard single entity rule in working out certain amounts in respect of life insurance company |
| Life insurance companies ' liabilities on joining consolidated group | |
| 713-511 | Treatment of certain liabilities for income year when life insurance company joins consolidated group |
| Tax cost setting rules for life insurance companies joining consolidated group | |
| 713-515 | Certain assets taken to be retained cost base assets where life insurance company joins group |
| 713-520 | Valuing certain liabilities where life insurance company joins group |
| 713-525 | Obligation to value certain assets and liabilities at joining time |
| Losses of life insurance companies joining consolidated group | |
| 713-530 | Treatment of certain losses of life insurance company |
| Losses of life insurance companies ' subsidiaries joining consolidated group | |
| 713-535 | Losses of entities whose membership interests are complying superannuation assets of life insurance company |
| 713-540 | Losses of entities whose membership interests are segregated exempt assets of life insurance company |
| Imputation rules for life insurance companies joining consolidated group | |
| 713-545 | Treatment of franking surplus in franking account of life insurance subsidiary joining group |
| 713-550 | Treatment of head company ' s franking account after joining |
| [ Annuity payable by life insurance company to another member of a consolidated group] | |
| 713-553 | (Repealed by No 56 of 2010) |
| 713-555 | (Repealed by No 56 of 2010) |
| 713-560 | (Repealed by No 56 of 2010) |
| Liabilities for life insurance companies leaving consolidated group | |
| 713-565 | Treatment of certain liabilities for income year when life insurance company leaves consolidated group |
| Losses for life insurance companies leaving consolidated group | |
| 713-570 | Certain losses transferred to leaving company |
| Tax cost setting rules for life insurance companies leaving consolidated group | |
| 713-575 | Terminating value of certain assets where life insurance company leaves group |
| 713-580 | Valuing certain liabilities where life insurance company leaves group |
| 713-585 | Obligation to value certain assets and liabilities at leaving time |
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
