ITAA 1997 s 995-1(1)

Challenger Lifetime Annuity (Liquid Lifetime) - 2024

Swiss Life (Singapore) Pte. Ltd. - Life Asset Portfolio Universal Asia

RL360 Insurance Company Limited - Personal Investment Management Service

Challenger Life Company Limited - CarePlus

Heng An Standard Life (Asia) Limited - OneFuture

Utmost International Isle of Man Limited - Executive Investment Account

Allianz Guaranteed Income for Life

Variable Universal Life Assurance Policy - Advantage International Life Bermuda Limited and Advantage Life Assurance I.I.

Division 40: taxable purpose - commercial leasing

Convertible Notes - Non-Share Equity Interest, Division 974, Income Tax Assessment Act 1997

Convertible Notes - Non-Share Capital Account, Division 164, Income Tax Assessment Act 1997

Convertible Notes - Non-Share Distribution as a Frankable Non-Share Dividend

Ordinary bundled endowment policies issued by a friendly society

Deduction for increase in value of liabilities under net risk components of ordinary endowment policies issued by a friendly society

Depreciating Asset - Marine Park Permit

Division 974 - non share equity interests

Capital expenditure incurred in successfully seeking to obtain a patent

Capital expenditure on a project developing a manufacturing process: successful application for patent

Exception Provision: commercial debt forgiveness

Classification of certain converting preference shares under Division 974 of the ITAA 1997