Legislation

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

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