Legislation

ITAA 1997 s 14(a) to 14(j) of this Product Ruling only relate to Annuities purchased by a policy owner without using the whole or part of a roll-over superannuation benefit as defined in section 306-10

ATO documents that consider ITAA 1997 s 14(a) to 14(j) of this Product Ruling only relate to Annuities purchased by a policy owner without using the whole or part of a roll-over superannuation benefit as defined in section 306-10