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Product Ruling PR 2014/2 sets out the Commissioner's view on the income tax consequences for the class of entities defined therein with regard to an investment in a Challenger Care Annuity policy (Annuity) issued by Challenger Life Company Limited and offered under the Product Disclosure Statement dated 24 June 2013.

Challenger Limited issued a Market Release on 18 December 2014 stating that the Annuity is discontinued in its current form.

PR 2014/2 continues to apply to the defined class of entities in respect to an Annuity purchased on or after 1 July 2013 and on or prior to 18 December 2014.