Income Tax Assessment Act 1936
SCHEDULE 2H
-
DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS
Division 326
-
DEMUTUALISATION
A capital loss that the disposer makes from a disposal to which section 326-80 or 326-100 applies is to be disregarded.
Subdivision 326-D
-
CGT consequences of disposal of demutualisation shares or an interest in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a listed public company
SECTION 326-75
326-75
CAPITAL LOSSES MADE FROM CERTAIN DISPOSALS TO BE DISREGARDED
A capital loss that the disposer makes from a disposal to which section 326-80 or 326-100 applies is to be disregarded.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.