Income Tax Assessment Act 1936

SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS  

Division 326 - DEMUTUALISATION  

Subdivision 326-B - How demutualisation is to be effected  

SECTION 326-40  

326-40   METHODS OF DEMUTUALISATION  

A demutualisation of a mutual entity is to be implemented in accordance with one of the methods set out in sections 326-45 , 326-50 , 326-52 and 326-55 .