Section 121AQ — Income Tax Assessment Act 1936: Other definitions

In this Division: annuity has the same meaning as in section 10 of the Superannuation Industry (Supervision) Act 1993. first trading day price, in relation to a listed share, means the price on the stock market operated by ASX Limited, as published by that company, at which the share was last traded on the trading day on which it was listed. general insurance business means insurance business (within the meaning of the Insurance Act 1973) other than life insurance business. life insurance business has the same meaning as in the Life Insurance Act 1995. listed means listed for quotation in the official list of ASX Limited. superannuation interest has the same meaning as in the Income Tax Assessment Act 1997.