Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)
Schedule 1 Demutualisation of private health insurers
Income Tax Assessment Act 1936
1 At the end of section 326-1 in Schedule 2H
Add "and health insurers".
Note: The heading to Schedule 2H is replaced by the heading " Demutualisation of mutual entities other than insurance companies and health insurers ".