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PR 2022/11 sets out the Commissioner's view on the income tax consequences for the defined class of entities in relation to Allianz Guaranteed Income for Life (AGILE) offered by Allianz Australia Life Insurance Limited under a Product Disclosure Statement dated 6 March 2023.

AGILE ceased to be offered under the 6 March 2023 Product Disclosure Statement as of 24 November 2023.

PR 2022/11 continues to apply to the defined class of entities in relation to AGILE where it was entered into on or before 23 November 2023.

From 24 November 2023, AGILE began being offered under a new Product Disclosure Statement (dated 24 November 2023).

Product Ruling PR 2023/24 Allianz Guaranteed Income for Life issued on 22 November 2023 and sets out the Commissioner's view on the income tax consequences for the defined class of entities in relation to AGILE where it is entered into on or after 24 November 2023 and on or before 30 June 2026.