Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p22
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 22/79)
Character Range: 4887927–4891221

of assets to or from complying superannuation asset pool
Subdivision 320‑H—Segregation of assets to discharge exempt life insurance policy liabilities
Guide to Subdivision 320‑H
320‑220 What this Subdivision is about
              Operative provisions
320‑225 Segregation of assets for purpose of discharging exempt life insurance policy liabilities
320‑230 Valuations of segregated exempt assets and exempt life insurance policy liabilities for each valuation time
320‑235 Consequences of a valuation under section 320‑230
320‑240 Transfer of assets to segregated exempt assets otherwise than as a result of a valuation under section 320‑230
320‑245 Exempt life insurance policy liabilities
320‑246 Exempt life insurance policy
320‑247 Policy split into an exempt life insurance policy and another life insurance policy
320‑250 Transfer of assets and payment of amounts from segregated exempt assets otherwise than as a result of a valuation under section 320‑230
320‑255 Consequences of transfer of assets to or from segregated exempt assets
Subdivision 320‑I—Transfers of business
Guide to Subdivision 320‑I
320‑300 What this Subdivision is about
Operative provisions
320‑305 When this Subdivision applies
320‑310 Special deductions and amounts of assessable income
320‑315 Complying superannuation asset pool and segregated exempt assets
320‑320 Certain amounts treated as life insurance premiums
320‑325 Friendly societies
320‑330 Immediate annuities
320‑335 Parts of assets treated as separate assets
320‑340 Continuous disability policies
320‑345 Exemption of management fees
Division 321—General insurance companies and companies that self‑insure in respect of workers' compensation liabilities
Subdivision 321‑A—Provision for, and payment of, claims by general insurance companies
321‑10 Assessable income to include amount for reduction in adjusted liability for incurred claims
321‑15 Deduction for increase in adjusted liability for incurred claims
321‑20 How the value of adjusted liability for incurred claims is worked out
321‑25 Deduction for claims paid during current year
Subdivision 321‑B—Premium income of general insurance companies
321‑45 Assessable income to include gross premiums
321‑50 Assessable income to include amount for reduction in adjusted liability for remaining coverage
321‑55 Deduction for increase in adjusted liability for remaining coverage
321‑60 How the value of adjusted liability for remaining coverage is worked out
Subdivision 321‑C—Companies that self‑insure in respect of workers' compensation liabilities
321‑80 Assessable income to include amount for reduction in outstanding claims liability
321‑85 Deduction for outstanding claims liability
321‑90 How value of outstanding claims liability is worked out
321‑95 Deductions for claims paid during current year
Division 322—Assistance for policyholders with insolvent general insurers
Guide to Division 322
322‑1 What this Division is about
Subdivision 322‑A—HIH rescue package
322‑5 Rescue payments treated as insurance payments by HIH
322‑10 HIH Trust exempt from tax
322‑15 Certain capital gains and capital losses disregarded
Subdivision 322‑B—Tax treatment of entitlements under financial claims scheme
Guide to Subdivision 322‑B
322‑20 What this Subdivision is about
Operative provisions