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

22   After subparagraph 315-15(a)(ii)

Insert:

(iia) is not an entity to whose demutualisation Division 316 applies; and