INCOME TAX ASSESSMENT ACT 1936 - SECT 121AU This Subdivision does not apply to demutualisation of friendly society health or life insurers

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.