Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations
Table of Contents
1 Citation
2 Definitions
2A Application
3 Approval of insurer
3A Previously approved insurers
4 Approval of marine hull and liability insurer
4A Approval of captive insurer
4B Approval of specialised insurer
4C (Deleted)
5 Concessionary rate of tax for approved insurer
5A (Deleted)
5B Concessionary rate of tax for income of approved marine hull and liability insurer
5C (Deleted)
5D Concessionary rates of tax for income of approved specialised insurer
6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer
6A (Deleted)
7 Income of approved marine hull and liability insurer exempt from tax
7A Income of approved captive insurer exempt from tax
7B Income of approved specialised insurer exempt from tax
8 Apportionment of expenses, allowances and donations
9 Determination of income exempted from tax
10 Apportionment of income between policyholders and shareholders
Legislative History