Legislation

ITAA 1997 s 5(c) or 5(d) of this Product Ruling or the trustee of a deceased estate referred to in paragraph 5(e) or 5(f) of this Product Ruling acquires, on the death of a policy owner, or the death of a reversionary life insured, as applicable, an interest in the Annuity for no consideration and will therefore, pursuant to table item 4 of subsection 118-300(1)

ATO documents that consider ITAA 1997 s 5(c) or 5(d) of this Product Ruling or the trustee of a deceased estate referred to in paragraph 5(e) or 5(f) of this Product Ruling acquires, on the death of a policy owner, or the death of a reversionary life insured, as applicable, an interest in the Annuity for no consideration and will therefore, pursuant to table item 4 of subsection 118-300(1)