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Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations
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Table of Contents

1 Citation
2 Definitions
3 Approval of insurer
3AA Previously approved insurers
3A Approval of captive insurer
3B (Deleted)
4 Concessionary rate of tax for approved insurer
4A (Deleted)
5 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer
5A Income of approved captive insurer exempt from tax
5B Determination of income exempted from tax
5C (Deleted)
6 Apportionment of expenses, allowances and donations
7 Apportionment of income between policyholders and shareholders

Legislative History