Commonwealth Consolidated Acts Commonwealth Consolidated ActsDivision 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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