Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 3   Demutualisation of friendly society health or life insurers

Part 2   Related amendments

Income Tax Assessment Act 1997

13   Section 112-97 (table items 29 and 30, column headed "In this situation")

After "insurer", insert "except a friendly society health or life insurer".