Income Tax Assessment Act 1936

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

Division 326 - DEMUTUALISATION  

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.