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