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The Ralph Report: life insurance changes

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Published on 01 Nov 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The changes for Life Insurance Companies are considerably different to those canvassed in the Ralph second discussion paper released in February 1999. One of the major changes from the discussion paper is that there has been a recognition that superannuation should be taxed in the same manner irrespective of the vehicle through which superannuation investment is canvassed, and other changes are contained in the mechanics or administration. Annuitants, pensioners and superannuation fund policyholders will be substantially left alone.

Author profile

Andrew Mills CTA-Life
Photo of author, Andrew MILLS Andrew Mills, CTA (Life), is the Director, Tax Policy and Technical at the Tax Institute, a Senior Fellow at Melbourne University Law School and a member of the Tax and Transfer Policy Institute Advisory Board. Previously, Andrew was the Second Commissioner, Law Design & Practice, at the Australian Taxation Office from 2013 - 2019. Andrew has 40 years’ experience in taxation, including periods in the ATO, commerce and the tax profession. Andrew was a Director at Greenwoods & Freehills for more than 20 years and managing director of the firm from 2006 to 2011. Andrew was President of The Tax Institute in 2006–2007 and is a former Governor of the Taxation Research Foundation. In practice, Andrew was an active participant and representative of a number of industry bodies and a lecturer in the taxation in the Masters program at Sydney Law School. Andrew holds a Bachelor of Business, a Master of Laws and a Graduate Diploma in Tax Law. Andrew is a Chartered Taxation Adviser (Life), a member of the Australian Executive Committee of the International Fiscal Association and a graduate of the Australian Institute of Company Directors. - Current at 13 July 2020
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