INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Hide history note
View history notePart IIIA, comprising s 160AX-160ZZU, inserted by No 52 of 1986.
In this section, ``policy of insurance'' does not include a policy of assurance within the meaning of section 160ZZI .
160ZZH(2) [Disposal of rights of insurer]This Part does not apply in respect of the disposal of, or of an interest in, the rights of the insurer under a policy of insurance, whether the risks insured relate to an asset or not.
160ZZH(3) [Disposal of rights of insured]This Part applies in respect of the disposal of, or of an interest in, the rights of the insured under a policy of insurance against the risk of the loss or destruction of, or damage to, property only to the extent that those rights relate to an asset in respect of the disposal of which this Part would apply or would have applied.
S 160ZZH inserted by No 52 of 1986.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
