Pt 3-1 inserted by No 46 of 1998.
Div 115 inserted by No 169 of 1999.
What are not discount capital gains?
115-55 Capital gains involving money received from demutualisation of friendly society health or life insurer
Those sections affect capital gains involving the receipt of money as a result of the demutualisation of a friendly society health or life insurer.
S 115-55 inserted by No 88 of 2009, s 3 and Sch 3 item 15, applicable in relation to demutualisations occurring on or after 1 July 2008.