Statute
Section 121AU — Income Tax Assessment Act 1936: This Subdivision does not apply to demutualisation of friendly society health or life insurers
Text of the provision Official document
This Subdivision does not apply in relation to the demutualisation of a company in relation to whose demutualisation Division 316 (Demutualisation of friendly society health or life insurers) of the Income Tax Assessment Act 1997 applies. Note: Section 316-5 of the Income Tax Assessment Act 1997 explains which demutualisations of entities Division 316 of that Act applies to.
Official source: Federal Register of Legislation
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