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Legislation
ATO documents that consider ITAA 1997 s 230-45(2)
17 documents
Compendium
Income tax: Challenger Guaranteed Annuity (Liquid Lifetime)
Income tax: Challenger CarePlus
Income tax: Challenger Guaranteed Annuity (Floating Rate Fixed Term)
Income tax: Challenger Life Company Limited CarePlus Annuity and Insurance
Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) - 2020
Income tax: Challenger Guaranteed Annuity (Short Term)
Challenger Lifetime Annuity (Liquid Lifetime)
Challenger Life Company Limited CarePlus Annuity and Insurance
Challenger Guaranteed Annuity (Short Term)
Challenger Guaranteed Annuity (Floating Rate Fixed Term)
Allianz Guaranteed Income for Life
Challenger Lifetime Annuity (Liquid Lifetime) - 2024
Challenger Life Company Limited - CarePlus
Allianz Guaranteed Income for Life
Taxation of Financial Arrangements: financial arrangement - is a forward purchase contract 'cash settlable' under paragraph 230-45(2)(e) of the Income Tax Assessment Act 1997
Taxation of Financial Arrangements: financial arrangements - offsetting contracts - requirements under subsection 230-530(4) of the Income Tax Assessment Act 1997