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Inland Revenue

Tax Policy

Published 31 August 1989

Tax treatment of life insurance and related areas – Consultative Committee report

The second report of the Consultative Committee on Superannuation, Life Insurance and Related Areas. It covers the tax treatment of life insurance companies, friendly societies, and credit unions. 

It also addresses the tax treatment of premiums and contributions to life offices, friendly societies, and other health insurers, as well as the treatment of benefits paid by these organisations.

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.