Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 316.1

    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