Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES  

Division 315 - Demutualisation of private health insurers  

Subdivision 315-A - Capital gains and losses connected with a demutualisation of a private health insurer to be disregarded  

Rules for policy holders

SECTION 315-20   315-20   What assets are covered  


These *CGT assets are covered:


(a) an interest in the demutualising health insurer as a policy holder;


(b) a membership interest in the demutualising health insurer;


(c) a right or interest of another kind in the demutualising health insurer;


(d) a right or interest of another kind that arises under the demutualisation.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.