Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)
Schedule 1 Demutualisation of private health insurers
Income Tax Assessment Act 1997
5 Section 109-60 (at the end of the table)
Add:
|
13 |
You are issued with a share or right under a demutualisation of a health insurer |
the time the share or right is issued |
sections 315-80, 315-210 and 315-260 |
|
14 |
You are transferred a share or right by a lost policy holders trust under a demutualisation of a health insurer |
the time the share or right is issued |
sections 315-145, 315-210 and 315-260 |