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