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

9   Section 109-60 (table items 13 and 14, column headed "In these circumstances:")

After "insurer", insert "except a friendly society health or life insurer".