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Setting Up a Captive Insurer in Australia: Tax and Regulatory Issues  

Author:  Kathryn Rigney.; Nicole Scott.

Source: Volume 20, Number 02, Winter 2003 , pp.172-183(12)

Journal of Taxation of Investments

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As insurance markets harden and capacity contracts, many organizations are considering setting up a captive insurer as a way of managing part of their risk. In Australia, the regulatory environment for most captives is almost the same as for noncaptive insurers. Captives without third party beneficiaries are exempted from the regulatory requirements although still subject to other legislation.

Keywords: Australian Prudential Regulation Authority (APRA)

Affiliations:  1: Phillips Fox; 2: Phillips Fox.

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