IPT05000 - Calculating the value of the premium: contents


IPT05050 Purpose and outline of this section
IPT05100 Importance of premium
IPT05150 Definition of premium
IPT05160 Separate contracts
IPT05200 Determining ‘any risk’
IPT05250 How the value of ‘any risk’ is determined
IPT05300 ‘Costs of administration’
IPT05350 The meaning of ‘commission’
IPT05400 The meaning of ‘facility to pay in instalments’
IPT05450 Premiums are inclusive of tax
IPT05500 Discounted premiums
IPT05550 Intermediaries
IPT05600 Premiums received other than in money
IPT05650 Contracts at less than open market value (OMV)
IPT05700 Retro rated policies
IPT05750 employers' liability insurance
IPT05800 Types of contract covering exempt and taxable risks
IPT05900 The de minimis provision