ITAA 1997 s 320

Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts

Income tax: will a dealing between a life insurance company and another entity in relation to a segregated asset(s) of the company, undertaken by the company solely for the purpose of maintaining a pool of assets out of which to discharge its complying superannuation/FHSA life insurance policy liabilities or exempt life insurance policy liabilities, effect the transfer of an asset(s) 'from' or 'to' the company's complying superannuation/FHSA asset pool or its segregated exempt assets (within the meaning of Division 320 of the Income Tax Assessment Act 1997 )?

Income tax: Life insurance companies: the actuarial determination of fees and charges

Life insurance company: reinsurance recoveries

Franking Credits: shareholders' share of income tax liability for a life insurance company - management fee on ordinary policy

Consolidation: membership - restructure of membership interests supporting components of life insurance business

Consolidation: life insurance - tax cost setting amount for membership interests where unit trusts cease to be subsidiary members of a consolidated group

Consolidation: income and deductions - restructure of membership interests supporting components of life insurance business

Consolidation: CGT event E3 - restructure of membership interests supporting components of life insurance business

Consolidation: tax consequences on exit - restructure of membership interests supporting components of life insurance business

Life insurance company: assessment of premiums 'paid' to the company

Consolidation: life insurance - head company treated as a life insurance company

Payments by a life insurance company to correct unit pricing errors

Australian financial institution (AFI): application of paragraph (d) in the definition of an AFI under subsection 317(1) of the Income Tax Assessment Act 1936 to the head company of a consolidated group

Income tax: will a dealing between a life insurance company and another entity in relation to a segregated asset(s) of the company, undertaken by the company solely for the purpose of maintaining a pool of assets out of which to discharge its complying superannuation/FHSA life insurance policy liabilities or exempt life insurance policy liabilities, effect the transfer of an asset(s) 'from' or 'to' the company's complying superannuation/FHSA asset pool or its segregated exempt assets (within the meaning of Division 320 of the Income Tax Assessment Act 1997)?

Income tax: Life insurance companies: the actuarial determination of fees and charges

Income tax: life assurance companies - apportionment of current year deductions between classes of assessable income