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A Generic Framework for Demutualisation of Non-Insurace Organisations - An Issues Paper

Published on 01 Aug 97 by THE TAX INSTITUTE

It is proposed in the Issues Paper that for capital gains tax purposes, the cost base of shares issued to former members will equal the indexed costs incurred by members in acquiring and maintaining their mutual rights to the extent that the costs have not been allowable as a tax deduction.

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- Current at 19 November 2004
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