Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 316.1

Application of Division 316 of the Income Tax Assessment Act 1997

    Division   316 of the Income Tax Assessment Act 1997 applies in relation to demutualisations occurring on or after 1   July 2008.

Table of Subdivisions

320 - A   Preliminary

320 - C   Deductions and capital losses

320 - D   Taxable income and tax loss of life insurance companies

320 - F   Virtual PST

320 - H   Segregation of assets for the purpose of discharging exempt life insurance policies

Table of sections

320 - 5   Life insurance companies that are friendly societies


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