Income Tax Assessment Act 1997
View history note
Hide history noteThis section covers an individual who:
(a) is, or has been, a policy holder (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015 ) of, or another person insured through, the demutualising health insurer; and
(b) is entitled, under the demutualisation, to an allocation of demutualisation assets.
315-90(2)
This section also covers an entity who became entitled to an allocation of demutualisation assets because of the death of an individual mentioned in subsection (1).
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