Reinsurance

Division 15 of Part III of the Income Tax Assessment Act 1936: contract between a non-resident insurance company and a resident insurance company to make good a loss from a surety bond

Income tax: insurance: is 'profit share' commission payable by a reinsurer to a reinsured under a reinsurance contract to be taken into account for the purposes of calculating an unearned premium provision of the reinsured?

Income tax: insurance: can the ATO indicate what level of prudential margin may be acceptable for the purposes of calculating outstanding claims liabilities for a general insurer pursuant to Taxation Ruling IT 2663?

Income tax: insurance: reinsurance: can an election be made under subsection 148(2) in respect of some, as against all, of the reinsurance premiums a resident insurer pays to non-resident reinsurers?

Income tax: general insurance: when an election is made under subsection 148(2) of the Income Tax Assessment Act 1936 ('the Act'), are all amounts paid or credited or received or debited in respect of reinsurance contracts made prior to the making of the election, deductible or assessable respectively to the Australian insurer?

Income tax: basis of assessment of reinsurance activities