Legislation

ITAA 1997 s 5(a) or 5(b) of this Ruling is regarded as an original owner of a policy of insurance on the life of an individual or an annuity instrument, pursuant to item 3 in the table in subsection 118-300(1)

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