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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