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PR 2023/12 - Challenger Guaranteed Annuity (Short Term)   flag 

[2023] ATOPR PR2023/12
Australian Taxation Office Product Rulings
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Life Insurance Act 1995 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s1, s5, s10, s15, s20, s45, s104, s108, s118, s230, s300, s306
Taxation Administration Act 1953 (Cth)
Superannuation Industry (Supervision) Regulations 1994 (Cth) s118, s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1997] Act 2021 [1997] Act 2021 United Kingdom circa 2021 flag

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