GIM9000 - Mutual insurance

This section describes mutual general insurance and explains aspects of the tax treatment of mutual general insurers.

  1. GIM9010
    What is mutuality?
  2. GIM9020
    What is mutual insurance?
  3. GIM9025
    Islamic takaful insurance arrangements
  4. GIM9030
    Mutual insurance as a trade
  5. GIM9040
    Mutual insurance as a trade: severability of mutual and non-mutual business
  6. GIM9050
    Tax treatment
  7. GIM9060
    Tax treatment: accounting periods beginning before 1 October 2002: loan relationships, exchange gains & losses and financial instruments
  8. GIM9090
    Tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses
  9. GIM9100
    Tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses
  10. GIM9110
    Tax treatment: accounting periods beginning on or after 1 October 2002: derivatives
  11. GIM9120
    Particular types: health mutuals: background
  12. GIM9130
    Particular types: health mutuals: is the business mutual?
  13. GIM9140
    Particular types: captive mutual insurers
  14. GIM9150
    Distributions by mutual insurers
  15. GIM9160
    Change of status to non-mutual: transitional issues
  16. GIM9170
    Transfers of business by a mutual insurer