2B.01Eligible foreign life insurance company

#### 2B.01 Eligible foreign life insurance company (1) For paragraph 16ZD(1)(e) of the Act, the conditions are any of the following: (a) the body corporate: (i) is authorised to carry on life insurance business in the United States of America; and (ii) is incorporated in the United States of America; (b) the body corporate: (i) is authorised to carry on life insurance business in New Zealand; and (ii) is incorporated in New Zealand; (c) the body corporate: (i) is authorised to carry on life insurance business in Japan; and (ii) is incorporated in Japan; (d) the body corporate: (i) is authorised to carry on life insurance business in Korea; and (ii) is incorporated in Korea; (e) the body corporate: (i) is authorised to carry on life insurance business in China; and (ii) is incorporated in China. (2) In paragraph (1)(e), a reference to China does not include a reference to the following members of the World Trade Organization established by the World Trade Organization Agreement: (a) Hong Kong, China; (b) Macao, China; (c) Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu.