Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

30A

A CGT event occurs under a demutualisation of a friendly society health or life insurer and the capital proceeds from the event include money

All elements of cost base

section 316-60

30B

You are issued with an asset under a demutualisation of a friendly society health or life insurer

First element of cost base and reduced cost base

section 316-105

30C

A CGT event happens to an interest in a lost policy holders trust and the capital proceeds from the event include money

All elements of cost base

section 316-165

30D

You are transferred a share, or right to acquire shares, by a lost policy holders trust under a demutualisation of a friendly society health or life insurer

The total cost base and reduced cost base

section 316-170