INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
SCHEDULE 2H
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DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES
SECTION 326-215
CHANGE OF RIGHTS TO, AND REPLACEMENT OF, SPECIAL SHARES
326-215(2)
Neither Part IIIA of this Act nor Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 apply in respect of the change in rights.
CCH Note:
Below is material substituted or repealed as inoperative in Sch 2H by No 101 of 2006.
Neither Part IIIA of this Act nor Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 apply in respect of the change in rights.
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