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
22 After subparagraph 315-15(a)(ii)
Insert:
(iia) is not an entity to whose demutualisation Division 316 applies; and
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