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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

International taxation - controlled foreign company determinations

Determination CFC 2019/05: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2019/05 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Vanuatu.

Determination CFC 2019/04: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2019/04 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Tonga.

Determination CFC 2019/03: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2019/03 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFCs resident in Fiji.

Determination CFC 2019/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2019/02 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Papua New Guinea.

Determination CFC 2019/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2019/01 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in the Cook Islands.

Determination CFC 2017/04: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2017/04 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Tonga.

Determination CFC 2017/03: Non-attributing active insurance CFC status (TOWER Insurance Limited)

Determination CFC 2017/03 applies to TOWER Insurance and grants non-attributing active CFC status to specified Fiji residents for 2017-18 to 2018-19 income years.

Determination CFC 2017/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2017/02 applies to TOWER Insurance and grants non-attributing active CFC status to the specified insurance CFC resident in Papua New Guinea.

Determination CFC 2017/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2017/01 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in the Cook Islands.

Determination CFC 2015/04: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2015/04 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Tonga.

Determination CFC 2015/03: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2015/03 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance resident in Fiji.

Determination CFC 2015/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2015/02 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFCs resident in Papua New Guinea.

Determination CFC 2015/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2015/01 applies to TOWER Insurance Limited and grants non-attributing active CRC status to the specified insurance CRC resident in the Cook Islands.

Determination CFC 2014/04: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2014/04 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Tonga.

Determination CFC 2014/03: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2014/03 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFCs resident in Fiji.

Determination CFC 2014/06: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2014/06 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFCs resident in Papua New Guinea.

Determination CFC 2014/05: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2014/05 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in the Cook Islands.

Determination CFC 2014/01: Non-attributing active insurance CFC status (CIGNA APAC Holdings Limited)

CFC 2014/01 applies to CIGNA APAC Holdings Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Taiwan.

Determination CFC 2014/02: Non-attributing active insurance CFC status (CIGNA APAC Holdings Limited)

CFC 2014/02 applies to CIGNA APAC Holdings Ltd and grants non-attributing active CFC status to the specified insurance CFCs resident in Hong Kong.

Determination CFC 2013/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2013/01 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in the Kingdom of Tonga.

Determination CFC 2012/03: Non-attributing active insurance CFC status (Tower Insurance Limited)

CFC 2012/03 covers non-attributing active insurance CFC status in relation to Tower Insurance Limited.

Determination CFC 2012/02: Non-attributing active insurance CFC status (Tower Insurance Limited)

Determination CFC 2012/02 covers non-attributing active insurance CFC status in relation to TOWER Insurance Limited.

Determination CFC 2012/01: Non-attributing active insurance CFC status (Tower Insurance Limited)

Under sections CQ 2(1)(h) and DN 2(1)(h) of the Income Tax Act 2007, subject to sections CQ 2(2B) and DN 2(2), no attributed CFC income or loss arises from a CFC that is a non-attributing active CFC under section EX 21B of the Income Tax Act 2007.

Determination CFC 2011/03: Non-attributing active insurance CFC status (Cigna APAC Holdings Limited)

CFC 2011/03 covers non-attributing active insurance CFC status relating to Cigna APAC Holdings Limited.

Determination CFC 2011/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)

Determination CFC 2011/02 covers non-attributing active insurance CFC status in relation to TOWER Insurance Limited.

Determination CFC 2011/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)

CFC 2011/01 covers non-attributing active insurance CFC status for TOWER Insurance Limited.