s 713-525
In forceTime of transfer
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
713-525 Time of transfer
This Act, and the Income Tax Assessment Act 1997, apply to the transfer of an asset to which this Subdivision applies as if the asset had been transferred just before the member life insurance company became a member of the consolidated group.
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