Legislation

ITAA 1997 s 31(c) of this Ruling, it is assumed for the purposes of this Ruling that a Holder referred to in paragraph 5(a) or 5(b) of this Ruling will not purchase the Annuity using either a roll-over superannuation benefit as defined in section 306-10

ATO documents that consider ITAA 1997 s 31(c) of this Ruling, it is assumed for the purposes of this Ruling that a Holder referred to in paragraph 5(a) or 5(b) of this Ruling will not purchase the Annuity using either a roll-over superannuation benefit as defined in section 306-10