ITAA 1997 s 713-505

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

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

Offshore Banking Units: Application of paragraph 128AE(2)(d) to the head company of a consolidated group

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