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Taxation of life insurance companies – Reflections on the 2000 reforms paper

Published on 21 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • background to the reform of life insurance taxation
  • observations
  • effect of Division 320 on revenue projections/collections
  • the 2004 reforms.

Author profiles:

Patrick Grob
Current at 07 March 2014
 
Jeremy Hirchhorn
Jeremy is a Partner in KPMG’s Tax Practice, with almost 20 years experience in the financial services sector across bank and non-bank participants. Jeremy has been heavily involved in industry consultation across tax and non-tax issues and is a frequent speaker on industry issues generally. Jeremy is a member of the FSC Life Insurance Taxation Working Group, as well as a member and former Chair of The Tax Institute’s NSW Technical Committee.
Current at 10 December 2013 Current at 07 March 2014

 

This was presented at 2014 Financial Services Taxation Conference .

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