Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 12 Transfer of life insurance business
Income Tax Assessment Act 1997
3 At the end of subsection 320-37(1)
Add:
Note: The effect of this section is modified when the life insurance business of a life insurance company is transferred to another life insurance company: see section 320-325.
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