Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)
Schedule 1 Demutualisation of private health insurers
Income Tax Assessment Act 1997
3 Section 11-55 (after table item headed "bonds")
Insert:
|
demutualisation of private health insurers |
|
|
market value of shares and rights at time of issue |
315-310 |
|
payments received in exchange for cancellation or variation of interests under the demutualisation |
315-310 |