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-D - Lost policy holders trust  

Effects of CGT events happening to interests and assets in trust

SECTION 316-180  

316-180   Subdivision 126-E does not apply  

Subdivision 126-E does not apply in relation to the demutualisation.

Note:

Subdivision 126-E is about an entitlement to shares after demutualisation and scrip for scrip roll-over.