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Published on 16 Feb 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper deals with the implications for life and general insurers by considering the impact of AASB 4 and amended versions of AASB 1038 and AASB 1023, taking into account the latest decisions made by the IASB and AASB to 31 December 2005. Also discussed are the related AASB 112 Income Taxes implications and notes certain related tax implications associated with the introduction of IFRS in the context of insurers and fund managers under either ITAA97 or ITAA36.
Grant is a Partner in the Financial Services group of Ernst & Young's Tax and Law consulting practice in Sydney. Grant has over 20 years of experience in the field of taxation including roles within regulatory, industry and professional practice. Grant joined Ernst & Young in 1999 and has provided insurance and funds management clients with advice and assistance on a wide range of topics including mergers and acquisitions, Part 9 restructures, product development/rationalisation, and tax risk management/process review projects. Current at 22 November 2005
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