Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p19
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 19/79)
Character Range: 4879013–4882224

does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Chapter 3—Specialist liability rules
Part 3‑32—Co‑operatives and mutual entities
Division 315—Demutualisation of private health insurers
Guide to Division 315
315‑1 What this Division is about
Subdivision 315‑A—Capital gains and losses connected with a demutualisation of a private health insurer to be disregarded
Rules for policy holders
315‑5 Policy holders to disregard capital gains and losses related to demutualisation of private health insurer
315‑10 Effect on the legal personal representative or beneficiary
315‑15 Demutualisations to which this Division applies
315‑20 What assets are covered
Rules for demutualising health insurer
315‑25 Demutualising health insurers to disregard capital gains and losses related to demutualisation
Rules for other entities
315‑30 Other entities to disregard capital gains and losses related to demutualisation
Subdivision 315‑B—Cost base of certain shares and rights in private health insurers
315‑80 Cost base and acquisition time of demutualisation assets
315‑85 Demutualisation asset
315‑90 Participating policy holders
Subdivision 315‑C—Lost policy holders trust
315‑140 Lost policy holders trust
315‑145 CGT treatment of demutualisation assets in lost policy holders trust
315‑150 Roll‑over where assets transferred to lost policy holder
315‑155 Trustee assessed if assets dealt with not for benefit of lost policy holder
315‑160 Subdivision 126‑E does not apply to lost policy holders trust
Subdivision 315‑D—Special cost base rules for certain shares and rights in holding companies
315‑210 Cost base for shares and rights in certain holding companies
Subdivision 315‑E—Special CGT rule for legal personal representatives and beneficiaries
315‑260 Special CGT rule for legal personal representatives and beneficiaries
Subdivision 315‑F—Non‑CGT consequences of demutualisation
315‑310 General taxation consequences of issue of demutualisation assets etc.
Division 316—Demutualisation of friendly society health or life insurers
Guide to Division 316
316‑1 What this Division is about
Subdivision 316‑A—Application
316‑5 Application of this Division
Subdivision 316‑B—Capital gains and losses connected with the demutualisation
Guide to Subdivision 316‑B
316‑50 What this Subdivision is about
Gains and losses of members, insured entities and successors
316‑55 Disregarding capital gains and losses, except some involving receipt of money
316‑60 Taking account of some capital gains and losses involving receipt of money
316‑65 Valuation factor for sections 316‑60, 316‑105 and 316‑165
316‑70 Value of the friendly society
Friendly society's gains and losses
316‑75 Disregarding friendly society's capital gains and losses
Other entities' gains and losses
316‑80 Disregarding other entities' capital gains and losses
Subdivision 316‑C—Cost base of shares and rights issued under