(1) A * life insurance company can deduct the * transfer values of assets that are transferred by the company in the income year from a * complying superannuation asset pool under subsection 320 - 180(1) or 320 - 195(3).
(2) A * life insurance company can deduct the * transfer values of assets that are transferred by the company in the income year to a * complying superannuation asset pool under subsection 320 - 180(3) or 320 - 185(1).
(3) If an asset (other than money) is transferred by a * life insurance company:
(a) from a * complying superannuation asset pool under subsection 320 - 180(1) or 320 - 195(2) or (3); or
(b) to a complying superannuation asset pool under subsection 320 - 180(3) or section 320 - 185;
the company can deduct the amount (if any) that it can deduct because of
section 320 - 200.