Income Tax Assessment Act 1936
View history note
Hide history noteThe demutualisation resolution , in relation to the demutualisation of a mutual entity, is a resolution passed by the members of the entity to proceed with the demutualisation of the entity.
326-20(2)
The demutualisation resolution day , in relation to the demutualisation of a mutual entity, is the day on which the demutualisation resolution was or is passed.
326-20(3)
The limitation period , in relation to the demutualisation of a mutual entity, is the period of 2 years beginning on the demutualisation resolution day or such further period as the Commissioner allows.
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