Part 9 transfers

Portfolio transfer of general insurance liabilities: consideration paid by taxpayer to cede outstanding claims liability

Portfolio transfer of general insurance liabilities: deduction under Division 321 for consideration paid in respect of indirect settlement costs

Portfolio transfer of general insurance liabilities: deduction for consideration paid in respect of indirect settlement costs

Portfolio transfer of general insurance liabilities: outstanding claims liability of general insurance company that transfers its liabilities under a portfolio transfer

Portfolio transfer of general insurance liabilities: consideration paid by taxpayer for assumption of unearned premium liability

Portfolio transfer of general insurance liabilities: consideration received by a general insurance company in respect of deferred acquisition costs

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: refund of exchange commissions by taxpayer in respect of cancelled reinsurance contract

Portfolio transfer of general insurance liabilities: amount received by taxpayer to assume outstanding claims liability of a general insurance company

Portfolio transfer of general insurance liabilities: value of outstanding claims liability of a general insurance company that assumes liabilities under a portfolio transfer

Portfolio transfer of general insurance liabilities: deduction for payment of claims in respect of assumed outstanding claims liabilities

Portfolio transfer of general insurance liabilities: amount received by taxpayer to assume unearned premium liability of a general insurance company

Portfolio transfer of general insurance liabilities: deduction for amount paid by taxpayer in respect of deferred acquisition costs of a general insurance company

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

Portfolio transfer of general insurance liabilities: deduction to taxpayer for consideration paid in respect of reinsurance recoveries under cancelled reinsurance contract

Portfolio transfer of general insurance liabilities: deduction for refund of reinsurance premiums under cancelled reinsurance contract

Portfolio transfer of general insurance liabilities: receipt of refund of exchange commissions in respect of cancelled reinsurance contract