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14. Diagrams (Taxation of Alternative Methods of Policy Ownership)


CGT Liability with respect to Insurance Benefits

14.1 - Section 118-300 (Death Benefit)

14.1A - CGT on Life Policies (Death Benefit)(Section 118-300)

14.2 - Section 118-37 (TPD and Trauma Benefits)

14.2A - CGT on Non-Life Policies (TPD and Trauma Benefits)(Section 118-37)

14.2B - Section 103-10 (Meaning of Entitlement to Receive)

Alternative Methods of Policy Ownership

14.3 - Cross-Ownership

14.4 - Self-Ownership

14.5 - Trust Ownership

Alternative Methods of Policy Ownership of Debt Reduction Cover

14.6 - Cross-Ownership of Debt Reduction Cover

14.7 - Self-Ownership of Debt Reduction Cover

14.8 - Trust Ownership of Debt Reduction Cover


Copyright: Clover Law Pty Ltd



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