Left Corner
On 28/08/2015, you requested the version in force on 28/08/2015 incorporating all amendments published on or before 28/08/2015. The closest version currently available is that of 13/08/2013.
Slider

Select the provision you wish to print using the checkboxes, then click "Next"

   


Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations
        View PDF

Table of Contents

1 Citation
2 Definitions
3 Approval of insurer
3AA Previously approved insurers
3A Approval of captive insurer
3B Approval of takaful insurer
4 Concessionary rate of tax for approved insurer
4A Concessionary rate of tax for income of approved takaful insurer
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 Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer
6 Apportionment of expenses, allowances and donations
7 Apportionment of income between policyholders and shareholders

Legislative History

No History for selected provision