s 713-500
In forceObject of Subdivision
Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 713Rules for particular kinds of entities
Subdivision 713-LTransitional relief for certain transactions relating to life insurance companies
713-500 Object of Subdivision
The object of this Subdivision is to give an opportunity to a group of entities that includes a life insurance company to rearrange the assets of the group for the purposes of one or more of them becoming members of a consolidated group in a way that does not attract any immediate taxation consequences.
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