Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 121AU

                   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.