Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 3 Demutualisation of friendly society health or life insurers
Part 2 Related amendments
Income Tax Assessment Act 1997
12 Section 112-97 (table item 5A, column headed "In this situation")
Omit "or health insurer", substitute ", health insurer and friendly society health or life insurer".