INCOME TAX ASSESSMENT ACT 1936

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

Division 326 - DEMUTUALISATION  

SECTION 326-1   WHAT THIS DIVISION IS ABOUT  


This Division sets out the taxation consequences of the demutualisation of mutual entities other than insurance companies and health insurers.


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