Life insurance companies

Does adding an additional investment option to a policy constitute a new policy?

Does adding a fee rebate to a policy constitute a new policy?

Immediate annuity as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997

Income tax: insurance: is the exemption in the former section 112B of the Income Tax Assessment Act 1936 restricted to foreign income derived by overseas branches of Australian resident life assurance companies?

Income tax: insurance: section 112B: is the foreign income of an Australian resident life assurance company exempt from Australian income tax if it is remitted to Australia in a year of income after the year of income in which it is derived?

Income tax: for the purposes of subsection 112C(1), what should an actuary take into account in certifying that the assets of a life insurance company's permanent establishments in foreign countries are not excessive in relation to liabilities referable to policies issued in the course of carrying on those permanent establishments?