Make a payment
Forms and guides Ngā puka tāke me ngā puka tohutohu

Industry guidelines for general insurance reserving for income tax purposes

About this guide

These industry guidelines set out the approach taken by Inland Revenue Corporates, Insurance Sector, to the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance.

PDF | 162kb | 8 pages

When to use this guide

If you are in the insurance indusrty and you are wanting to understand the approach taken by Inland Revenue to calculate reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, for income tax purposes.

What you will need