Legislation

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