Income Tax Assessment Act 1936
View history note
Hide history noteThe 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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