Document ID: chunk:federal_register_of_legislation:C2025C00014:section:121ar
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 121AR
Character Range: 1045963–1047890

121AR  List of 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 demutualisation method 7  121AF to 121AL
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)

Subdivision C—Tax consequences of demutualisation