Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-35
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INSURANCE BUSINESS
Division 320
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Life insurance companies
Subdivision 320-F
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Complying superannuation asset pool
Guide to Subdivision 320-F
SECTION 320-165 What this Subdivision is about
View history note
Hide history noteSECTION 320-165 What this Subdivision is about
This Subdivision explains how a life insurance company can segregate assets (to be known as a complying superannuation asset pool ) to be used for the sole purpose of discharging its complying superannuation liabilities.
| Operative provisions | |
| 320-170 | Establishment of complying superannuation asset pool |
| 320-175 | Valuations of complying superannuation assets and complying superannuation liabilities for each valuation time |
| 320-180 | Consequences of a valuation under section 320-175 |
| 320-185 | Transfer of assets to complying superannuation asset pool otherwise than as a result of a valuation under section 320-175 |
| 320-190 | Complying superannuation liabilities |
| 320-195 | Transfer of assets and payment of amounts from a complying superannuation asset pool otherwise than as a result of a valuation under section 320-175 |
| 320-200 | Consequences of transfer of assets to or from complying superannuation asset pool |
| 320-205 | (Repealed by No 83 of 2004) |
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