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
6 Section 102-30 (after table item 10)
Insert:
|
10A |
All entities |
Division 316 contains special rules affecting capital gains and capital losses connected with demutualisation of friendly society health or life insurers. |
Division 316 |