Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 315.25

                   Disregard a * capital gain or * capital loss of an entity from a * CGT event if:

                     (a)  the CGT event happened under a demutualisation to which this Division applies; and

                     (b)  the entity is the demutualising health insurer.

Rules for other entities