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Inland Revenue

Tax Policy

Consultation document
Published 31 March 1988

Consultative document on 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.

March 1988.

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


  • These documents were created by scanning the original published document and converting it into text.
  • There may be some errors in the text and formatting differences in the Word (DOCX) and text versions. For example, the pagination was kept, however the paragraph formatting does not match. If in doubt, the scanned version of the document available as a PDF is the authoritative source.
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  • This document was added to the website on 28 March 2022.

Publication information

Title Consultative document on superannuation and life insurance – Volume 2
Publisher Wellington, NZ : New Zealand Government
Published March 1988
Pages 104
Pagination 86 p.; 30 cm