s 322-25
In forceApplication of section 322‑25 of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-35Insurance business
Division 322Assistance for policyholders with insolvent general insurers
Subdivision 322-BTax treatment of entitlements under financial claims scheme
322-25 Application of section 322‑25 of the Income Tax Assessment Act 1997
Section 322‑25 of the Income Tax Assessment Act 1997 applies to amounts paid or applied before, on or after the commencement of that section to meet entitlements arising under Part VC of the Insurance Act 1973 after 17 October 2008.
Note:
Part VC of the Insurance Act 1973 commenced on 18 October 2008.
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