s 316-1
In forceApplication of Division 316 of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-32Co‑operatives and mutual entities
Division 316Demutualisation of friendly society health or life insurers
Subdivision 316-AApplication
316-1 Application of Division 316 of the Income Tax Assessment Act 1997
Division 316 of the Income Tax Assessment Act 1997 applies in relation to demutualisations occurring on or after 1 July 2008.
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