Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 316.100

What this Subdivision is about

The value of the friendly society and its business affects cost bases of shares and certain rights issued under the demutualisation to:

  (a)   entities that are or were members of the friendly society; or

  (b)   entities insured through the society or its subsidiaries; or

  (c)   successors of such entities; or

  (d)   the trustee of the lost policy holders trust.

Table of sections

316 - 105   Cost base and time of acquisition of shares and certain rights issued under demutualisation

316 - 110   Demutualisation assets

316 - 115   Entities to which section   316 - 105 applies


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