Income Tax Assessment Act 1936

SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS  

Division 326 - DEMUTUALISATION  

Subdivision 326-A - Application, key concepts and related expressions  

SECTION 326-15   PROVISIONS RELATING TO LISTING ON A STOCK EXCHANGE  

326-15(1)    

A share is listed if it is listed for quotation in the official list of ASX Limited.

326-15(2)    
The expression " listed public company " has the same meaning as in the Income Tax Assessment Act 1997 .

326-15(3)    
A listing resolution , in relation to the demutualisation of a mutual entity, is a resolution passed by the members of the entity requiring the entity, or a holding company of the entity, to become a listed public company.

326-15(4)    
The day on which demutualisation shares are first listed is the demutualisation listing day .