Income Tax Assessment Act 1936


Division 9AA - Demutualisation of insurance companies and affiliates  

Subdivision B - Key concepts and related definitions  


The following table lists the expressions defined in this Division and shows the provisions in which they are defined:

Definition Provision
annuity 121AQ
applicable accounting day 121AM(3) and 121AN(4)
capital reserve adequacy level 121AO(2)
eligible actuary 121AO(3)
embedded value 121AM(1)
demutualise 121AD(1) and (2)
demutualisation method 121AE(3)
demutualisation method 1 to 121AF to 121AL
  demutualisation method 7
demutualisation resolution day 121AD(3)
first trading day price 121AQ
general insurance business 121AQ
general insurance company 121AB(4)
insurance company 121AB(2)
life insurance business 121AQ
life insurance company 121AB(3)
listed 121AQ
listing period 121AE(6)
mutual affiliate company 121AC
mutual insurance company 121AB(1)
net tangible asset value 121AN(1)
policyholder/member group 121AE(4) and (5)
security 121AO(4)
subsidiary 121AP(1) and (2)
superannuation interest 121AQ
Treasury bond rate 121AO(1)
wholly-owned subsidiary 121AP(3)


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