ITAA 1936 s 160ZZI(3)

Income tax: capital gains: can a premium constitute 'an amount of money or other consideration' paid to acquire rights, or an interest in any rights, under a policy of life assurance for the purpose of subsection 160ZZI(3) of the Income Tax Assessment Act 1936 ?

Income tax: capital gains: what is meant by the term 'original beneficial owner' as used in subsection 160ZZI(3) of the Income Tax Assessment Act 1936 (the Act)?

Income tax: capital gains: can a premium constitute 'an amount of money or other consideration' paid to acquire rights under or an interest in a policy of life assurance for the purpose of subsection 160ZZI(3) of the Income Tax Assessment Act 1936?

Income tax: capital gains: what is meant by the term 'original beneficial owner' as used in subsection 160ZZI(3) of the Income Tax Assessment Act 1936 (the Act)?

Income tax: capital gains: where no amount of money or other consideration is given for the acquisition of any of the rights, or an interest in any of the rights, under a policy of life assurance, and the person acquiring such rights is not the original beneficial owner, will subsection 160ZH(9) of the Income Tax Assessment Act 1936 deem market value consideration in subsection 160ZZI(3)?