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

11   Section 112-97 (table item 5, column headed "In this situation")

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


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