Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 713.700

What this Subdivision is about

This Subdivision sets out special rules for a general insurance company becoming or ceasing to be a subsidiary member of a consolidated group.

Table of sections

Tax cost setting rules for general insurance companies joining consolidated group

713-705    Certain assets taken to be retained cost base assets where general insurance company joins group

Liabilities and reserves of general insurance companies joining and leaving consolidated groups

713-710    Treatment of liabilities and reserves for income year when general insurance company joins or leaves group

713-715    If general insurance company joins consolidated group

713-720    If general insurance company leaves consolidated group

713-725    Treatment of certain assets and liabilities of general insurance companies

Tax cost setting rules for general insurance companies joining consolidated group



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