Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)

Schedule 1   Demutualisation of private health insurers

Income Tax Assessment Act 1997

6   Section 112-97 (cell at table item 5A, column headed "In this situation")

Repeal the cell, substitute:

CGT event happens to CGT asset in connection with the demutualisation of a mutual entity other than an insurance company or health insurer