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INCOME TAX ASSESSMENT ACT 1936 - SECT 121AEA Replacement of policyholders by persons exercising certain rights

INCOME TAX ASSESSMENT ACT 1936 - SECT 121AEA

Replacement of policyholders by persons exercising certain rights

If, as a result of the exercise of any power under the articles of association of an insurance company, persons are entitled to exercise rights in place of policyholders, then, to the extent that the Commissioner considers it appropriate, the persons are treated for the purposes of this Division   as replacing the policyholders.

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