Explanatory Memorandum 2022 - IFRS 17 amendments

Specific insurance related issues:

  1. IMPACT OF IFRS 17 INSURANCE CONTRACTS ON THE TAXATION OF SHORT-TERM INSURERS - See page 19 of the EM
  2. IMPACT OF IFRS 17 INSURANCE CONTRACTS ON THE TAXATION OF LONG-TERM INSURERS - See page 23 of the EM

You can search the TLAB for all the amendments to the Act.

  1. IMPACT OF IFRS 17 INSURANCE CONTRACTS ON THE TAXATION OF SHORT-TERM INSURERS - See page 20 onwards the TLAB
  2. IMPACT OF IFRS 17 INSURANCE CONTRACTS ON THE TAXATION OF LONG-TERM INSURERS - See page 26 onwards the TLAB


TL&TS - Explanatory Memorandum 2022 - IFRS 17 - 16 Jan 2023.pdf
TL&TS TLAB 2022 (Act 20 of 2022).pdf
TL&TS - Final Response Document on the 2022 Tax Bills.pdf
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