Legislation

ITAA 1936 s 321-45

ATO documents that consider ITAA 1936 s 321-45

2 documents

ATO ID 2004/924currentATO ID · 2004

Portfolio transfer of general insurance liabilities: amount received by taxpayer to assume unearned premium liability of a general insurance company

ATO ID 2004/926currentATO ID · 2004

Portfolio transfer of general insurance liabilities: value of unearned premium reserve of a general insurance company that assumes liabilities under a portfolio transfer