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 history note
Hide history noteSECTION 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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.