Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 316.180

    Subdivision   126 - E does not apply in relation to the demutualisation.

Note:   Subdivision   126 - E is about an entitlement to shares after demutualisation and scrip for scrip roll - over.

Table of sections

316 - 200   Demutualisation assets not owned by deceased but passing to beneficiary in deceased estate

316 - 205   Interest in lost policy holders trust not owned by deceased but passing to beneficiary in deceased estate