INCOME TAX ASSESSMENT ACT 1936

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

Division 326 - DEMUTUALISATION  

Subdivision 326-B - How demutualisation is to be effected  

SECTION 326-40   326-40   METHODS OF DEMUTUALISATION  


A demutualisation of a mutual entity is to be implemented in accordance with one of the methods set out in sections 326-45 , 326-50 , 326-52 and 326-55 .

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