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The Ralph Report: life insurance changes
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
Andrew has overall responsibility for the ATO’s law practice, including law interpretation, dispute resolution and the ATO’s role in policy and law design. Andrew has more than 30 years of 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 2006–11. Andrew was President of The Tax Institute in 2006–07, is a former Governor of the Taxation Research Foundation and also represented industry bodies across a number of sectors. He holds a Bachelor of Business, a Master of Laws and a Graduate Diploma in Tax Law. Andrew is a Chartered Taxation Adviser (Life) of The Tax Institute, a member of the International Fiscal Association and a graduate of the Australian Institute of Company Directors.
- Current at
23 May 2017
