INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-32
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CO-OPERATIVES AND MUTUAL ENTITIES
Division 316 of the Income Tax Assessment Act 1997 applies in relation to demutualisations occurring on or after 1 July 2008.
Division 316
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Demutualisation of friendly society health or life insurers
Subdivision 316-A
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Application
SECTION 316-1
316-1
Application of Division 316 of the
Income Tax Assessment Act 1997
Division 316 of the Income Tax Assessment Act 1997 applies in relation to demutualisations occurring on or after 1 July 2008.
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