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Inland Revenue

Tax Policy

Announcements
PUBLISHED 17 August 2006

Life insurance rules to be reviewed

The government announced today that it will carry out a comprehensive review of the life insurance tax rules. The review will include consideration of whether life insurance should be included in the proposed rules for taxing portfolio investment entities. For more information see the government's media statement.


Hon Dr Michael Cullen
Minister of Finance

Hon Peter Dunne
Minister of Revenue

MEDIA STATEMENT

Life insurance tax rules to be reviewed

The government is to carry out a comprehensive review of the life insurance tax rules, Finance Minister Michael Cullen and Revenue Minister Peter Dunne announced today.

"Life insurance constitutes a major sector of the savings industry, with over $9 billion of savings funds under management," they said.

"A review of the life insurance tax rules is long overdue. The current rules have been operating in a largely unmodified form since 1990, even though the commercial, regulatory and savings environment has changed markedly over the last 16 years.

"The review will also look at whether life insurance should be included in the proposed rules for taxing portfolio investment entities, the subject of a bill currently before Parliament, to prevent it being disadvantaged relative to other savings vehicles.

"We expect the review to be welcomed by the life insurance industry, which has been especially keen to have life insurance included in the forthcoming investment tax rules. The review will, of course, be conducted in full consultation with the industry.

"Any changes emerging from the review will be included in a tax bill to be introduced next year," the Ministers said.

Contacts:
Mike Jaspers, press secretary for Dr Cullen, 04 471 9412 or 021 270 9013
Ted Sheehan, press secretary for Peter Dunne, 04 470 6985, 021 638 920