Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 12 Transfer of life insurance business
Income Tax Assessment Act 1997
6 Subsection 995-1(1) (at the end of the definition of life insurance premium )
Note: Certain other amounts are treated as life insurance premiums when the life insurance business of a life insurance company is transferred to another life insurance company: see section 320-320.