Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 12 Transfer of life insurance business
Income Tax (Transitional Provisions) Act 1997
(1) The amendments made by this Schedule (except the amendment made by item 9) apply to transfers of life insurance business that take place on or after 1 July 2000.
(2) The amendment made by item 9 of this Schedule applies to the conversion of a convertible interest, or the disposal or redemption of an exchangeable interest, on or after 1 July 2001.