Income Tax Assessment Act 1997
Disregard capital gains and losses made by any entity from a CGT event happening under the demutualisation, unless the entity:
|Gains and losses of members, insured entities and successors|
|316-55||Disregarding capital gains and losses, except some involving receipt of money|
|316-60||Taking account of some capital gains and losses involving receipt of money|
|316-65||Valuation factor for sections 316-60, 316-105 and 316-165|
|316-70||Value of the friendly society|
|Friendly society ' s gains and losses|
|316-75||Disregarding friendly society ' s capital gains and losses|
|Other entities ' gains and losses|
|316-80||Disregarding other entities ' capital gains and losses|
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