Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-35 - INSURANCE BUSINESS  

Division 320 - Life insurance companies  

Subdivision 320-I - Transfers of business  

Operative provisions

SECTION 320-305  

320-305   When this Subdivision applies  


The rules in this Subdivision have effect if all or part of the *life insurance business of a *life insurance company (the originating company ) is transferred to another life insurance company (the recipient company ):


(a) in accordance with a scheme confirmed by the Federal Court of Australia under Part 9 of the Life Insurance Act 1995 ; or


(b) under the Financial Sector (Transfer and Restructure) Act 1999 .


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