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Inland Revenue

Tax Policy

Published 31 March 1988

Superannuation and life insurance – Volume 2

Volume 2 of the consultative document focuses on the tax treatment of life offices and taxing them in a manner more consistent with other corporate taxpayers.

In addition, it covers the tax treatment of annuities, health insurance, and friendly societies and credit unions.

Members of the Consultative Committee on Superannuation, Life Insurance and Related Areas were:

  • Donald T Brash – Chairperson
  • N T Malley
  • J S Drage
  • G J Harley
  • Robin Oliver.