Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-35 - INSURANCE BUSINESS  

View history reference

 View history note

 Hide history note

History

Part 3-35 (heading) substituted by No 42 of 2009, s 3 and Sch 1 item 28, effective 23 June 2009. The heading formerly read:

PART 3-35 - LIFE INSURANCE BUSINESS

Part 3-35 inserted by No 89 of 2000.

Division 322 - Assistance for policyholders with insolvent general insurers  

View history reference

 View history note

 Hide history note

History

Div 322 inserted by No 42 of 2009, s 3 and Sch 1 item 29, effective 23 June 2009.

Subdivision 322-B - Tax treatment of entitlements under financial claims scheme  

View history reference

 View history note

 Hide history note

History

Subdiv 322-B inserted by No 42 of 2009, s 3 and Sch 1 item 29, effective 23 June 2009.

SECTION 322-25  

322-25   Application of section 322-25 of the Income Tax Assessment Act 1997  

View history reference

Section 322-25 of the Income Tax Assessment Act 1997 applies to amounts paid or applied before, on or after the commencement of that section to meet entitlements arising under Part VC of the Insurance Act 1973 after 17 October 2008.

Note:

Part VC of the Insurance Act 1973 commenced on 18 October 2008.

 View history note

 Hide history note

History

S 322-25 inserted by No 42 of 2009, s 3 and Sch 1 item 29, effective 23 June 2009.

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.