Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 1   Life insurance companies

Part 3   Amendments commencing on 24 October 2002

Income Tax Assessment Act 1997

95   At the end of subsection 320-175(2)


Note: The time when a life insurance company joins or leaves a consolidated group is also a valuation time: see section 713-525.

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