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Legislation
ATO documents that consider ITAA 1997 s 713-510(2)
5 documents
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