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

29

You are issued with an asset under a demutualisation of a health insurer

First element of cost base and reduced cost base

sections 315-80, 315-210 and 315-260

30

You are transferred an asset by a lost policy holders trust under a demutualisation of a health insurer

First element of cost base and reduced cost base

sections 315-145, 315-210 and 315-260