Legislation

ITAA 1997 s 3A of Part III of the Insurance Act, and as the transferor does not acquire an asset, Parts 3-1 and 3-3

ATO documents that consider ITAA 1997 s 3A of Part III of the Insurance Act, and as the transferor does not acquire an asset, Parts 3-1 and 3-3

1 document

Capital Gains Tax: portfolio transfer of general insurance liabilities - acquisition of asset by transferor as against transferee