Taxation of Life Insurance money?

Starbuck

Registered User
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171
I have a Life Policy set up with the intent to repay a Mortgage on an Investment property in the event of my death.
The bank has not asked for 'an interest' in the policy - I did it off my own bat.

If I die - the money goes to my partner. The intent is she would pay off the loan with the proceeds.

However, I'm now wondering, would the tax man want a chunk of the Life Insurance money, thereby leaving her unable to clear the mortgage entirely? Or is it the beneficiary of the interest in the property who must pay the tax?
 
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