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    <title>Amendment of section 100.</title>
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    <description>The amendment inserts insurance company into the scope of the identified tax provisions by adding &quot;or insurance company&quot; after &quot;Mutual Fund&quot; in section 100 and makes corresponding changes to section 101 so both sections apply to insurance companies; the amendment is retrospective to 1 February 2021, extending statutory coverage and compliance obligations to insurance companies for the retrospective period.</description>
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