Document ID: chunk:federal_register_of_legislation:C2025C00014:section:121au
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 121AU
Character Range: 1117592–1118156

121AU  This Subdivision does not apply to demutualisation of friendly society health or life insurers
  This Subdivision does not apply in relation to the demutualisation of a company in relation to whose demutualisation Division 316 (Demutualisation of friendly society health or life insurers) of the Income Tax Assessment Act 1997 applies.
Note: Section 316‑5 of the Income Tax Assessment Act 1997 explains which demutualisations of entities Division 316 of that Act applies to.

Division 9A—Offshore banking units

Subdivision A—Object and simplified outline