Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 115-55 115-55 Capital gains involving money received from demutualisation of friendly society health or life insurer
Your *capital gain from a *CGT event is not a discount capital gain if it is affected by section 316-60 or 316-165 .
Note:
Those sections affect capital gains involving the receipt of money as a result of the demutualisation of a friendly society health or life insurer.
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