Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 20/79)
Character Range: 4881939–4885235

Value of the friendly society
Friendly society's gains and losses
316‑75 Disregarding friendly society's capital gains and losses
Other entities' gains and losses
316‑80 Disregarding other entities' capital gains and losses
Subdivision 316‑C—Cost base of shares and rights issued under the demutualisation
Guide to Subdivision 316‑C
316‑100 What this Subdivision is about
316‑105 Cost base and time of acquisition of shares and certain rights issued under demutualisation
316‑110 Demutualisation assets
316‑115 Entities to which section 316‑105 applies
Subdivision 316‑D—Lost policy holders trust
Guide to Subdivision 316‑D
316‑150 What this Subdivision is about
Application
316‑155 Lost policy holders trust
Effects of CGT events happening to interests and assets in trust
316‑160 Disregarding beneficiaries' capital gains and losses, except some involving receipt of money
316‑165 Taking account of some capital gains and losses involving receipt of money by beneficiaries
316‑170 Roll‑over where shares or rights to acquire shares transferred to beneficiary of lost policy holders trust
316‑175 Trustee assessed if shares or rights dealt with not for benefit of beneficiary of lost policy holders trust
316‑180 Subdivision 126‑E does not apply
Subdivision 316‑E—Special CGT rules for legal personal representatives and beneficiaries
316‑200 Demutualisation assets not owned by deceased but passing to beneficiary in deceased estate
316‑205 Interest in lost policy holders trust not owned by deceased but passing to beneficiary in deceased estate
Subdivision 316‑F—Non‑CGT consequences of the demutualisation
Guide to Subdivision 316‑F
316‑250 What this Subdivision is about
316‑255 General taxation consequences of issue of demutualisation assets etc.
316‑260 Franking debits to stop the friendly society and its subsidiaries having franking surpluses
316‑265 Franking debits to negate franking credits from some distributions to friendly society and subsidiaries
316‑270 Franking debits to negate franking credits from post‑demutualisation payments of pre‑demutualisation tax
316‑275 Franking credits to negate franking debits from refunds of tax paid before demutualisation
Part 3‑35—Insurance business
Division 320—Life insurance companies
Guide to Division 320
320‑1 What this Division is about
Operative provisions
Subdivision 320‑A—Preliminary
320‑5 Object of Division
Subdivision 320‑B—What is included in a life insurance company's assessable income
Guide to Subdivision 320‑B
320‑10 What this Subdivision is about
Operative provisions
320‑15 Assessable income—various amounts
320‑30 Assessable income—special provision for certain income years
320‑35 Exempt income
320‑37 Non‑assessable non‑exempt income
320‑45 Tax treatment of gains or losses from CGT events in relation to complying superannuation assets
Subdivision 320‑C—Deductions and capital losses
Guide to Subdivision 320‑C
320‑50 What this Subdivision is about
Operative provisions
320‑55 Deduction for life insurance premiums where 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