ITAA 1936 s 321-60

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

Portfolio transfer of general insurance liabilities: consideration received in respect of reinsurance recoveries under cancelled reinsurance contract

Portfolio transfer of general reinsurance liabilities: receipt of refund of reinsurance premiums under cancelled reinsurance contract

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

Portfolio transfer of general insurance liabilities: apportionable issue costs of a general insurance company that assumes unearned premium liabilities under a portfolio transfer