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13 Oct 099 CGT relief for the demutualisation of friendly societies - administrative treatment

Amendments have been made to the income tax laws to provide relief from CGT for policy holders of friendly societies (including joint health and life insurers) which demutualise to for-profit entities. The amendments are contained in Tax Laws Amendment (2009 Measures No 4) Act 2009, which received Royal Assent on 18 September 2009. For the ATO administrative treatment following passage of the amendments, go here


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