Income Tax Assessment Act 1936
View history note
Hide history noteThe demutualisation shares , in relation to a demutualised entity, are:
(a) the ordinary shares in the entity that are issued as mentioned in paragraphs 326-45(1)(c) and (d); and
(b) the ordinary shares in the holding company that are issued as mentioned in paragraphs 326-50(1)(d) and (e); and
(ba) the ordinary shares in the entity that are issued as mentioned in paragraphs 326-52(1)(c) and (e); and
(bb) the ordinary shares in the holding company that are issued as mentioned in paragraphs 326-52(1)(f) and (g); and
(c) the ordinary shares in the entity that are issued as mentioned in paragraphs 326-55(1)(f) and (g); and
(d) the special shares in the entity that are issued as mentioned in paragraph 326-55(1)(c) .
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