Financial Position 3 Asset Transfers Insurance From Segregated Exempt Assets Amount The transfer value of assets (including money) transferred from the company?s segregated exempt assets under Subs 320-235(1) and Subs 320-250(2). Inform the relevant field with the amounts of the transfer value of assets (including money) transferred from the company?s segregated exempt assets of the Income Tax Assessment Act 1997, and assets (including money) transferred as provided in the Act, having a total transfer value equal to all fees from investment-linked policies that is, from allocated pensions and annuities policy fees and administration fees from other than investment-linked policies, and premium-based fees from other than investment-linked policies. If the total transfer value of the company's segregated exempt assets as at a valuation time; exceeds the amount of the company's exempt life insurance policy liabilities as at that time; the company must transfer, from the segregated exempt assets, assets of any kind having a total transfer value equal to the excess. If a life insurance company imposes any fees or charges in respect of segregated exempt assets; or imposes any fees or charges in respect of exempt life insurance policies where the liabilities under the policies are to be discharged out of the company's segregated exempt assets; or determines, at a time other than a valuation time, that the total transfer value of the company's segregated exempt assets as at that time exceeds the amount of the company's exempt life insurance policy liabilities as at that time; the company must, when the fees or charges are imposed or the excess is determined, as the case may be, transfer from the segregated exempt assets, assets having a total transfer value equal to the fees, charges or excess, as the case may be. Please refer to legal references for guidance. Asset Transfers Insurance From Virtual Pooled Superannuation Trust Amount The transfer value of assets (including money) transferred by the business entity from the complying superannuation Subs 320-180(1) and 320-195(3). Inform the relevant field with the amounts of the transfer value of assets (including money) transferred by the company from the complying superannuation under the Income Tax Assessment Act 1997, and assets transferred (including money) under Act having a total transfer value equal to the following with all fees from investment-linked policies ? policy fees and administration fees from other than investment-linked policies, and ? premium-based fees from other than investment-linked policies. If the total transfer value of the company's complying superannuation assets as at a valuation time exceeds the sum of the company's complying superannuation liabilities as at that time; and any reasonable provision made by the company at that time in its accounts for liability for income tax in respect of those assets; the company must transfer, from the complying superannuation, assets of any kind having a total transfer value equal to the excess. If a life insurance company, imposes any fees or charges in respect of complying superannuation assets; or imposes any fees or charges in respect of complying superannuation life insurance policies other than policies that provide death or disability benefits, within the meaning of the relevant section of the Income Tax Assessment Act 1936, that are participating benefits; and the liabilities under which are to be discharged out of the company's complying superannuation; or determines, at a time other than a valuation time, that the total transfer value of the company's complying superannuation assets as at that time exceeds the sum of the company'scomplying superannuation liabilities at that time; and any reasonable provision made by the company at that time in its accounts for liability for income tax in respect of those assets; the company must, when the fees or charges are imposed or the excess is determined, as the case may be, transfer, from the complying superannuation, assets having a total transfer value equal to the fees, charges or excess, as the case may be. Please refer to legal references for guidance. Asset Transfers Insurance To Segregated Exempt Assets Amount The transfer value of assets (including money) transferred to the company?s segregated exempt assets under Subs 320-235(3) and Subs 320-240(1). Inform the relevant field with the amount of the transfer value of assets (including money) transferred to the company?s segregated exempt assets. If the total transfer value of the company's segregated exempt assets as at a valuation time; is less than the amount of the company's exempt life insurance policy liabilities as at that time; the company can transfer, to the segregated exempt assets, assets of any kind having a total transfer value not exceeding the difference. If a life insurance company determines, at a time other than a valuation time, that the total transfer value of the company's segregated exempt assets as at that time; is less than the company's exempt life insurance policy liabilities as at that time; the company can transfer, to the segregated exempt assets, assets of any kind having a total transfer value not exceeding the difference. Asset Transfers Insurance To Virtual Pooled Superannuation Trust Amount The transfer value of assets (including money) transferred by the business entity from the complying superannuation under Subs 320-180(3) and 320-185(1).