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Legislation
ATO documents that consider ITAA 1997 s 118-300(1)
38 documents
Allianz Guaranteed Income for Life
St. James's Place Fund Administration Bond and Portfolio Administration Bond
Utmost Executive Investment Bond
Utmost Silk Life Plan - Singapore
Friends Provident International - Global Portfolio - Collective Investments
Challenger Lifetime Annuity (Liquid Lifetime) - 2024
Swiss Life (Singapore) Pte. Ltd. - Life Asset Portfolio Universal Asia
RL360 Insurance Company Limited - Personal Investment Management Service
Challenger Life Company Limited - CarePlus
Heng An Standard Life (Asia) Limited - OneFuture
Utmost International Isle of Man Limited - Executive Investment Account
Allianz Guaranteed Income for Life
Variable Universal Life Assurance Policy - Advantage International Life Bermuda Limited and Advantage Life Assurance I.I.
Capital Gains Tax: disposal of a life insurance business - value of in force business
Income tax: capital gains tax: is a 'policy of insurance on the life of an individual' in section 118-300 of the Income Tax Assessment Act 1997 limited to a life insurance policy within the common law meaning of that expression?
Capital Gains: How are insurance policy proceeds treated when received in respect of lost or destroyed assets?
Income tax: capital gains: where no amount of money or other consideration is given for the acquisition of any of the rights, or an interest in any of the rights, under a policy of life assurance, and the person acquiring such rights is not the original beneficial owner, will subsection 160ZH(9) of the Income Tax Assessment Act 1936 deem market value consideration in subsection 160ZZI(3)?
Exempt income - surrender of a sickness insurance policy