Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 1 Life insurance companies
Part 3 Amendments commencing on 24 October 2002
Income Tax Assessment Act 1997
96 At the end of subsection 320-230(2)
Add:
Note: The time when a life insurance company joins or leaves a consolidated group is also a valuation time: see section 713-525.
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