Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p21
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 21/79)
Character Range: 4884944–4888235

liabilities under life insurance policies are to be discharged from complying superannuation assets
320‑60 Deduction for life insurance premiums where liabilities under life insurance policies are to be discharged from segregated exempt assets
320‑65 Deduction for life insurance premiums in respect of life insurance policies that provide for participating or discretionary benefits
320‑70 No deduction for life insurance premiums in respect of certain life insurance policies payable only on death or disability
320‑75 Deduction for ordinary investment policies
320‑80 Deduction for certain claims paid under life insurance policies
320‑85 Deduction for increase in value of liabilities under net risk components of life insurance policies
320‑87 Deduction for assets transferred from or to complying superannuation asset pool
320‑100 Deduction for life insurance premiums paid under certain contracts of reinsurance
320‑105 Deduction for assets transferred to segregated exempt assets
320‑110 Deduction for interest credited to income bonds
320‑111 Deduction for funeral policy payout
320‑112 Deduction for scholarship plan payout
320‑115 No deduction for amounts credited to RSAs
320‑120 Capital losses from assets other than complying superannuation assets or segregated exempt assets
320‑125 Capital losses from complying superannuation assets
Subdivision 320‑D—Income tax, taxable income and tax loss of life insurance companies
Guide to Subdivision 320‑D
320‑130 What this Subdivision is about
320‑131 Overview of Subdivision
General rules
320‑133 Object of Subdivision
320‑134 Income tax of a life insurance company
320‑135 Taxable income and tax loss of each of the 2 classes
Taxable income and tax loss of life insurance companies
320‑137 Taxable income—complying superannuation class
320‑139 Taxable income—ordinary class
320‑141 Tax loss—complying superannuation class
320‑143 Tax loss—ordinary class
320‑149 Provisions that apply only in relation to the ordinary class
Subdivision 320‑E—No‑TFN contributions of life insurance companies that are RSA providers
Guide to Subdivision 320‑E
320‑150 What this Subdivision is about
Operative provisions
320‑155 Subdivisions 295‑I and 295‑J apply to companies that are RSA providers
Subdivision 320‑F—Complying superannuation asset pool
Guide to Subdivision 320‑F
320‑165 What this Subdivision is about
Operative provisions
320‑170 Establishment of complying superannuation asset pool
320‑175 Valuations of complying superannuation assets and complying superannuation liabilities for each valuation time
320‑180 Consequences of a valuation under section 320‑175
320‑185 Transfer of assets to complying superannuation asset pool otherwise than as a result of a valuation under section 320‑175
320‑190 Complying superannuation liabilities
320‑195 Transfer of assets and payment of amounts from a complying superannuation asset pool otherwise than as a result of a valuation under section 320‑175
320‑200 Consequences of transfer 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