Public rulings 2010
Commissions received by life agents on their own policies and those of associated persons - income tax implications / Discounted premiums on life insurances policies provided to life agents and associated persons - fringe benefit tax implications
Ruling Number: BR Pub 10/07 - 10/08
These rulings consider the income tax treatment of commissions received by life agents on their own life insurance policies and associated persons, and the fringe benefit tax treatment of discounted life insurance policies received by life agents and associated persons. They are re-issues of public rulings BR Pub 00/01 and BR Pub 00/02, which expired on 31 December 2004.
Ruling applies from: The first day of the 2008-09 income year for an indefinite period
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BR Pub 10/07 - 10/08 - RTF format (184kb | 17 pages)
BR Pub 10/07 - 10/08 - PDF format (88kb | 17 pages)
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Other rulings this year
- BR Pub 10/01 - 10/05 - Australian source income earned by Australian limited partnership and foreign tax credits / Distributions made by Australian limited partnership and foreign tax credits / Distributions made by Australian unit trust to Australian limited partnership and foreign tax credits / Franked dividend received by Australian limited partnership and foreign tax credits / Tax paid by an Australian limited partnership as a "head company" and foreign tax credits
- BR Pub 10/10 - 10/13 - Local authority rates apportionments on property transactions where the rates have been paid beyond settlement or are in arrears - goods and services tax implications for vendor and purchaser
- BR Pub 10/14 - 10/19 - Interest deductibility - Roberts and Smith - Borrowing to replace and repay amounts invested in an income earning activity or business
- BR Pub 10/20 - Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan on sale of rental property
- BR Pub 10/21 - Interest repayments required as a result of the early repayment of a financial arrangement - deductibility
- BR Pub 10/06 - Meaning of "anything occurring on liquidation" when a company requests removal from the register of companies
- BR Pub 10/09 - Legal services provided to non-residents relating to transactions involving land in New Zealand
Date published: 13 May 2010
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