Legislation

ITAA 1997 s 5 of this Product Ruling under the Annuity are legally-enforceable rights and therefore a CGT asset according to the definition in subsection 108-5(1)

ATO documents that consider ITAA 1997 s 5 of this Product Ruling under the Annuity are legally-enforceable rights and therefore a CGT asset according to the definition in subsection 108-5(1)

4 documents

PR 2020/13currentPR · 2020

Income tax: Challenger Guaranteed Annuity (Floating Rate Fixed Term)

PR 2020/6currentPR · 2020

Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) - 2020

PR 2021/1currentPR · 2021

Income tax: Challenger Guaranteed Annuity (Short Term)

PR 2021/12currentPR · 2021

Challenger Lifetime Annuity (Liquid Lifetime)