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Learn moreAustralia: Legislation on taxation of general insurers receives Royal Assent, ATO guidance released
Legislation that reduces the income tax compliance burden on the general insurance industry
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024, which reduces the income tax compliance burden on the general insurance industry caused by the misalignment between the income tax law and the adoption of the new AASB 17, received Royal Assent on June 28, 2024.
The legislation, which was passed by Parliament on June 25, 2024 (read TaxNewsFlash) is effective for income years starting on or after January 1, 2023.
The Australian Taxation Office (ATO) subsequently released guidance on the legislation and published a form for general insurers to make an election to spread AASB 17 changes.
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