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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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