ITAA 1997 s 5(a) or (b) of this Product Ruling is regarded as an original owner of an annuity instrument, pursuant to table item 3 of subsection 118-300(1)
ATO documents that consider ITAA 1997 s 5(a) or (b) of this Product Ruling is regarded as an original owner of an annuity instrument, pursuant to table item 3 of subsection 118-300(1)