Commonwealth Consolidated Acts Commonwealth Consolidated ActsAny increase in the cost base and reduced cost base of a share or debt that has been made or is authorised to be made under former subsections 160ZP(14) and (15) of the Income Tax Assessment Act 1936 (as those subsections applied from time to time) is taken to have been made or to be authorised to be made under section 170 - 225 of the Income Tax Assessment Act 1997 .
Table of sections
170 - 300 Transfer of life insurance business