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
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