Document ID: chunk:federal_register_of_legislation:C2025C00014:section:78a:p10
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 78A (pt 10/17)
Character Range: 440631–443885

if loan gives rise to assessable income
Subdivision EB—Unpaid present entitlements—interposed entities
109XE Simplified outline of this Subdivision
109XF Payments through interposed entities
109XG Loans through interposed entities
109XH Amount and timing of payment or loan through interposed entities
109XI Entitlements to trust income through interposed trusts
Subdivision F—General rules applying to all amounts treated as dividends
109Y Proportional reduction of dividends so they do not exceed distributable surplus
109Z Characteristics of dividends taken to be paid under this Division
109ZA No dividend taken to be paid for withholding tax purposes
109ZB Amount treated as dividend is not a fringe benefit
109ZC Treatment of dividend that is reduced on account of an amount taken under this Division to be a dividend
109ZCA Treatment of dividend that is reduced on account of an amount included in assessable income under Subdivision EA
Subdivision G—Defined terms
109ZD Defined terms
109ZE Interpretation rules about entities
Division 9—Co‑operative and mutual companies
117 Co‑operative companies
118 Company not co‑operative if less than 90% of business with members
119 Sums received to be taxed
120 Deductions allowable to co‑operative company
121 Mutual insurance associations
Division 9AA—Demutualisation of insurance companies and affiliates
Subdivision A—What this Division is about
121AA What this Division is about
Subdivision B—Key concepts and related definitions
121AB Insurance company definitions
121AC Mutual affiliate company
121AD Demutualisation and demutualisation resolution day
121AE Demutualisation methods, the policyholder/member group and the listing period
121AEA Replacement of policyholders by persons exercising certain rights
121AF Demutualisation method 1
121AG Demutualisation method 2
121AH Demutualisation method 3
121AI Demutualisation method 4
121AJ Demutualisation method 5
121AK Demutualisation method 6
121AL Demutualisation method 7
121AM Embedded value of a mutual life insurance company
121AN Net tangible asset value of a general insurance company or mutual affiliate company
121AO Treasury bond rate, capital reserve adequacy level, eligible actuary and security
121AP Subsidiary and wholly‑owned subsidiary
121AQ Other definitions
121AR List of definitions
Subdivision C—Tax consequences of demutualisation
121AS CGT consequences of demutualisation
121AT Other tax consequences of demutualisation
121AU This Subdivision does not apply to demutualisation of friendly society health or life insurers
Division 9A—Offshore banking units
Subdivision A—Object and simplified outline
121B Simplified outline
              Subdivision B—Interpretation
121C Interpretation
121D Meaning of OB activity
121DA Meaning of expressions relevant to investment activity
121DB Meaning of OB eligible contract activity
121DC Meaning of OB advisory activity
121DD Meaning of OB leasing activity
121E Meaning of offshore person
121EA OBU requirement
121EAA Activities recorded in domestic books not OB activities
121EB Internal financial dealings of an OBU
121EC Meaning of OBU resident‑owner money
121ED Meaning of trade with a person
121EDA Meaning of OB income
121EE Definitions relating to assessable income of an OBU