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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Life insurance gains / E1.442 Life insurance gains—relevant policies
Commentary

E1.442 Life insurance gains—relevant policies


Personal and employment tax

Subject to the exclusions described in E1.444, the rules apply to:

  1. Ìý

    •ÌýÌýÌýÌý policies of life insurance

  2. Ìý

    •ÌýÌýÌýÌý contracts for life annuities

  3. Ìý

    •ÌýÌýÌýÌý capital redemption policies1

Anti-avoidance—connected policies

Policies or contracts that are connected with each other are treated as a single policy for the purposes of the life insurance gains rules2. This has effect

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Web page updated on 17 Mar 2025 16:55