Legislation

ITAA 1997 s 95(2) and is not a resident trust estate of a country with which Australia has concluded a double tax treaty (c) the policy owner will not purchase the Annuity using a directed termination payment within the meaning of the IT(TP)A 1997, or using personal injury compensation money that is subject to Division 54

ATO documents that consider ITAA 1997 s 95(2) and is not a resident trust estate of a country with which Australia has concluded a double tax treaty (c) the policy owner will not purchase the Annuity using a directed termination payment within the meaning of the IT(TP)A 1997, or using personal injury compensation money that is subject to Division 54