Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 315.20

                   These * CGT assets are covered:

                     (a)  an interest in the demutualising health insurer as a policy holder;

                     (b)  a membership interest in the demutualising health insurer;

                     (c)  a right or interest of another kind in the demutualising health insurer;

                     (d)  a right or interest of another kind that arises under the demutualisation.

Rules for demutualising health insurer