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
35 Section 320-165
Repeal the section, substitute:
320-165 What this Subdivision is about
This Subdivision explains how a life insurance company can segregate assets (to be known as a virtual PST ) to be used for the sole purpose of discharging its complying superannuation liabilities.
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