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.