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Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Bill 1999

 

 

 

 

Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999

 

No. 103, 1999



 

 

 

 

Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999

 

No. 103, 1999

 

 

 

 

An Act to amend the law relating to income tax in respect of the demutualisation of mutual entities other than insurance companies, and for related purposes

   

   



Contents

1............ Short title............................................................................................ 1

2............ Commencement.................................................................................. 2

3............ Schedule(s).......................................................................................... 2

Schedule 1—Income Tax Assessment Act 1936                                                    3

Part 1—Insertion of Schedule 2H                                                                                3

Part 2—Consequential amendments                                                                         48

Schedule 2—Income Tax Assessment Act 1997                                                  51

 



Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999

No. 103, 1999

 

 

 

An Act to amend the law relating to income tax in respect of the demutualisation of mutual entities other than insurance companies, and for related purposes

[ Assented to 16 July 1999 ]

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999 .

2   Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3   Schedule(s)

                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.