Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-35 - INSURANCE BUSINESS  

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History

Part 3-35 heading amended by No 169 of 2001.

Part 3-35 inserted by No 89 of 2000.

Division 320 - Life insurance companies  

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Div 320 inserted by No 89 of 2000.

Subdivision 320-F - Complying superannuation asset pool  

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Subdiv 320-F heading amended by No 70 of 2015, s 3 and Sch 1 item 189, by substituting " superannuation " for " superannuation/FHSA " , effective 1 July 2015.

Subdiv 320-F (heading) substituted by No 45 of 2008, s 3 and Sch 7 item 24, effective 26 June 2008. The heading formerly read:

Subdivision 320-F - Virtual PST

Subdiv 320-F (heading) substituted by No 83 of 2004.

Operative provisions

320-205   (Repealed) SECTION 320-205 What is the virtual PST component  
(Repealed by No 83 of 2004)

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S 320-205(4) amended by No 169 of 2001.

S 320-205 inserted by No 89 of 2000.

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