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 .
View history note
Hide history noteA share is listed if it is listed for quotation in the official list of ASX Limited.
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 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.