ITAA 1936 s 148(1)

Income tax: consolidation: general insurance: do subsections 705-75(1) and 705-80(1) of the Income Tax Assessment Act 1997 apply to any part of an accounting liability for outstanding claims for the purposes of working out step 2 of the allocable cost amount for a joining entity that is a general insurance company?

Deduction for Reinsurance Premiums

Portfolio transfer of general insurance liabilities: outstanding claims liability of general insurance company that transfers its liabilities under a portfolio transfer

Portfolio transfer of general insurance liabilities: value of outstanding claims liability of a general insurance company that assumes liabilities under a portfolio transfer