The value of the friendly society and its business affects cost bases of shares and certain rights issued under the demutualisation to:
(a) entities that are or were members of the friendly society; or
(b) entities insured through the society or its subsidiaries; or
(c) successors of such entities; or
Table of sections
316 - 105 Cost base and time of acquisition of shares and certain rights issued under demutualisation
316 - 110 Demutualisation assets
316 - 115 Entities to which section 316 - 105 applies