Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES  

Division 316 - Demutualisation of friendly society health or life insurers  

Subdivision 316-B - Capital gains and losses connected with the demutualisation  

Friendly society ' s gains and losses

SECTION 316-75  

316-75   Disregarding friendly society ' s capital gains and losses  


Disregard the *friendly society ' s *capital gain or *capital loss from a *CGT event that happens 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.